In much of Europe shovels without steps are the norm, and if one is desired then they have ones that clamp to the neck of the tool. If you aren't up on your feet, though, as you've suggested, then there's little reason to have a step at all. In most circumstances rear-turned steps are done as a cost-cutting measure on account of it being able to be done in a single forming stage, while forward-turned require a second stage. Again, I can understand wanting to use rearward steps if the tool was carried in that specific location rather than on the pack at all, and if--additionally--any digging was to be done whilst standing. But in your second point you asserted that the user would not normally be standing, and so I'm saying that in such a circumstance the steps would be a nuisance with no perceivable benefit and one would be better off entirely without them if that were so.
Maybe I'm not understanding you, but if you're laying on your side, just how are you getting any benefit from the steps?