The fact that we don't "own" digitally purchased content is a familiar topic, but a recent post on ResetEra brings up another interesting question about rights to digital goods. A Steam user asked Valve about transferring ownership of a Steam account in one's will. The answer (for now at least) is that you will not be allowed to pass along your game library for your descendants to finally clear up all those Steam Sale purchases. That tracks with the fact that Steam accounts and games likewise cannot be legally sold to another party. This is not to say anyone would know if you left your heirs your login details, but there is no way to officially transfer ownership of an account or games. There are a couple of possible loopholes still to be explored, and Ars Technica notes them, saying it's requested comment from Valve, so we may hear more about this. For now, here's the explanation of Valve's policy on bequeathing Steam accounts:

Unfortunately, Steam accounts and games are non-transferable. Steam can't provide someone else with access to the account or merge its contents with another account.

I regret to inform you that your Steam account cannot be transferred via a will.