4 years late is better than never, lol.
This article covers what they are in detail, but here's the TL;DR version:
- Achievements have a base score of 10. This is done because Steam hasn't got a score system like Xbox and PlayStation do. This score is the
True
Steam
Achievement Score - or TSA for short.
- Said score is modified based on how rare it is (determined by the number of players who've earned it), which sets its actual TSA value. (The exact formula is detailed in the link above).
- Rare achievements are thus given a higher point value based on the ratio of players who've earned it vs. players who haven't.
- The value can vary a bit because achievements become more common as more players earn it. For example, I was at 51,208 before writing this post, but as I write this I'm at 51,308. It's just there to give you a rough idea of how many achievements a player has earned - just like the gamerscore system does.
In case you (or anyone else) still wanted to know, there's a rough idea + an official post fully explaining it.