If this was real and there is no evidence to state whether it is real or not, then working at Valve would be the best place ever, in fact even without the handbook working at Valve is probably one of the great places to work! I like the way that this handbook is designed, it is sort of retro in its own way and clever too! Apart from the bathroom part, that is just wrong!!
These are the details on the coolest employee handbook around from Valve;
“for the most part working overtime for extended periods indicates a fundamental failure in plan- ning or communication. If this happens at Valve, it’s a sign that something needs to be re-evaluated and corrected.”