oculus always wanted the walled garden approach, but steamvr had so much more content that users were unhappy that their vr display device wouldn't play steamvr games even though it technically was possible (in fact people hacked it in before it was officially enabled).

Now that oculus has made the device cheaper so more non pc gamers are playing I'm sure they're selling more software themselves. Valve also hasn't launched a headset in a while and wasn't targeting low budget headsets at all.