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It's a good opportunity for Steam devs to get a better understanding of Valve's perspective on contemporary issues like marketing and discoverability on the Steam storefront, best practices for hardware like the Steam Controller or Steam Link, and the state of Valve's VR efforts.
This year's Steam Dev Days will once again take place in Seattle, though this year it's happening in October (12th and 13th, to be specific) rather than January. Developers interested in attending should check out the Steam Dev Days page for more details and an opportunity to RSVP.
To get a taste of what takes place at Steam Dev Days, you can watch these videos of the 2014 event.