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Steam itself does not do that. You can only buy the game for your account, in which case its forever bound to that account or buy it as a steam gift. Then its placed in you inventory and you can gift it away to friends. But you need tu buy it as a gift for that to work.
Because Steam does not allow used game trade. You technically dont own the games you have on Steam, you own a liscence to play them. Those are not transferable.
Even a physical copy can't be re-sold or givenaway anymore as most games require you to link it to an account.
I suggest reading the SSA when you get a chance. It is a good idea to read an agreement before agreeing to it.
As with any software, even console games, you still don't ever own the software, just the media it is on. That media can be transfered, but in the case of most PC games, the license may not (the license in this case is represented by the game's key/CD-key).
And that would cut sales for the developers. Aside from that, each game added to your account has it's own key. Even by removing it from your account, it will forever be associated with your account and a new key given to the other account, just as a new copy would, though with out any money going to the developer/publisher or even Steam.
Because developer/publisher only make money on new sales, not used sales. That money would all go into Steam's pockets.
Valve/Steam did not make the game or invest any money into making it. Steam is just the storefront that developers tend to use.
Just like the billions that Gamestop makes on used sales. All that gets goes to Gamestop, not the developer/publisher.