They definitely each have their own strengths and weaknesses, if I had to pick a winner, I'm going with Steam Deck, you just can't compete with their controller API and the Deck's assortment of input options; that alone makes everything else obsolete.
Raw horsepower(Rog v Deck) is a meaningless metric; Using the Rog is like driving a 911 without tires, just rims; you literally can't control it.
Yeah, but you can just install windows on the deck. OS compatibility arguments aren't really valid(no intentional offense), since at the end of the day.... these are just pocket PCs.
I will say tho, the switch is def the most limited. I think if you're in the market for a good handheld in 2023 and love Nintendo games, pick the rog(if you know your way around emulation)