I mean that depends on if Steam doesn't allow certain content, but for now the Steam version will be the same as the itch.io version. Collective Shout/Payment Processers/Steam were targeting non-con and incest, and this game doesn't feature either. I did get warnings that Steam doesn't like minors appearing in adult games, even if they're not sexualized, but there were minor characters that appeared in the game and there doesn't seem to be any problem. There's one scene that's planned in the game that might be different in the Steam version due to how contentious it is, but we'll just have to wait and see. Hope that satisfies your answer.