PC platform: Steam doesn't care if (case in point) Eagle Dynamics allows direct downloads from their website of DCS World - in fact they embrace it, by offering account linking APIs.
So on PCs, unlike on iOS, users can buy their content as they choose.
And it's not as if Microsoft forces everyone to use their (exceptionally crappy) store either.
Just to be clear, in the DCS World example you do have to make a choice between using Steam for the game download and purchases, or to use the Eagle Dynamics website/downloader directly. External modules purchases do not import to the Steam account, IIRC.
My point was probably that Steam doesn't force users to only use their platform.
To further illustrate the non lock in culture, you can do a transfer of content from Steam into your Eagle Dynamics account if you want to change the account type.
I'm guessing that seasoned DCS players like the direct account method (more frequent sales, for one), whereas beginners are more likely to discover it through Steam.
(iRacing also has a similar relationship with Steam, although in that case Steam only managed the subscription - not the car/track purchases.)
I believe the rule you're talking about only applies to literal in-game transactions - i.e. the binary you put on steam cannot itself implement a non-steam wallet. But there's no business rule against selling in-game content elsewhere, like apple is doing.
TFA is about Apple's policy on purchases that happen outside the app. It used to ban even linking to them; now it allows that but it wants a cut. Steam doesn't do anything similar - it has no rules about purchases outside the app.
So on PCs, unlike on iOS, users can buy their content as they choose.
And it's not as if Microsoft forces everyone to use their (exceptionally crappy) store either.