

No, Wine (and Proton) is a compatibility layer (API translation, etc). Containers is an isolation method which hides the details of the OS from the software and gives it a standardized environment.
https://github.com/ValveSoftware/steam-runtime
No matter what Linux distribution you run Steam on, the only thing you need to do is to get the container system up and running. Once that runs, all software that runs in these containers will run on that device.
No, the container environment uses default open source libraries. You don’t add any Steam dependencies to make software run in that environment. You can run it without Steam too. It’s just that Valve are the ones maintaining and updating this particular packaging of containers. When Valve releases new versions of their container (including updated default system libraries), you have to test compatibility with it or stick to using an older one. Similar to how Windows software versions would work best with different Proton versions.
You can use the Steam SDK when using it, and you can also choose not to.
Flatpack is a separate thing, which only handles Linux software within the regular desktop environment (a different method for packing software dependencies, managing system permissions, etc). The main difference is that Flatpack software can integrate with the regular Linux desktop environment, but the container based solution is fully separate from it (runs in gaming mode).