It couldn’t be any other way. Last year Valve showed an impressive virtual reality demo that garnered praise from all over the world, and this year they will go one step further with the announcement of the SteamVR SDK, which could include an HMD developed by them.
Valve is aware of the tremendous potential of virtual reality and is looking for developers who want to delve into this fascinating universe. He will be offering demos of his hardware and software at the GDC and time is limited, so if any developers are going to be in San Francisco next week, you should make your appointment at this link. Does this mean that Valve plans to market an HMD? Last year they made it clear that their intentions were not going in this direction, but all this was before the acquisition of Oculus by Facebook and the migration of several relevant workers such as Michael Abrash.
Recall that Valve showed an amazing demo at the beginning of 2014 at the Steam Dev Days. In it, they showed an HMD developed by themselves and several experiences in which the public could physically move in a small space, an idea that was later copied by Oculus at the Crescent Bay presentation.
At the GDC, Valve is also going to present the latest prototype of its controller and a new high-performance, low-latency API called glNext.