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To begin with, it's definitely not easy to install SteamOS in VirtualBox. Valve clearly didn't intend for you to do this; you can't just mount an ISO and install it, like a normal Linux distro.
To install VirtualBox Guest Additions on your Windows 11/10 machine, you can follow the step-by-step instructions provided in this post.
If you want to install Ubuntu in VirtualBox on your Windows 11 computer, make sure to enable Hardware Virtualization from BIOS and then follow this guide.