Tribute Profiles?

I'm so sorry to hear about your friend, you are a great friend for thinking of this.
I visit another forum where they don't make tribute or memorial accounts, but some users keep the memory alive of those that left us early.
So if you don't get what you request I hope you'll keep it up and honour your friend by reminding others of this sad anniversary.

R.I.P Magn0053 😟

We never know when we will suddenly perish and not be able to press the button to send our gifts.
It is a sad story.

[Problems with your account]
By the way, I saw that you posted a Comment to your friend's Giveaways a year ago.
You "received" a giveaway from your friend even though you are no longer able to accept the giveaway.
This needs to be corrected.📝

And, you have unsent gifts on his account that have passed, why don't you ask the supporter if you can switch what is set to "Save Game Key" to "Show Sent" and send it to the winner?
It would please the recipient of the last gift and lessen the regret(things left undone) of the deceased.🤔

While I respect your wish to pay tribute to a friend, what exactly would you expect from such a profile?
And what purpose would it have if nobody sees it unless someone specifically checks out an inactive account?

Is it Steam that has something in its TOS that you can't use someone else's account even if they die? I remember reading something like this but don't remember which site it was. It might have been facebook.

Its absolutelly not necessary. If you want to keep and share memory of him you can create threads and events from your account

a copy of his profile for memory
http://archive.today/MaWey