Yeah, the idea that Steam never refunds anything under any circumstances is kind of bullshit and I figure they're going to get called on it at some point.
Next step is to request an escalation for your ticket, with an explicit sentence along the lines of "I have the hardware and software system requirements as described, have followed all company-provided support, and still cannot play the game in any way shape or form, nor is any response forthcoming from the manufacturer/developer/studio."
Google searches for steam support seem spotty at best, but I did see one or two instances of people requesting escalation and/or getting a refund for buyer's remorse or other things, so it's not flat-out impossible.
If they refuse the escalation or the escalating rep gives you the same answer, then yeah, I would look at speaking to gaming media. I used to laugh at "I'LL SPEAK TO THE MEDIA!" but that actually works sometimes these days. Sometimes.
There's also a BBB complaint (which also works sometimes, surprisingly enough), but apparently Steam doesn't bother with accreditation through them and doesn't really bother with complaints registered against them. You you might actually be able to try a BBB complain against the publisher. Which also brings up the possibility of requesting a refund directly from the publisher.
