First, I think it's a given that steroids help with physical/athletic performance. If it didn't the players wouldn't be taking the stuff. It's not good for you and will shorten your lifespan, so why would they take it unless it helped them.
Nobody cares about who has the most walks in the 90's or the most steals in 1997. There are some records that transcend the game and need to be perserved. Most homers in one season, Most homers career, Most strikeouts, batting over .400, winning the triple crown.... These records are legendary and need to be protected from cheaters in the game.
You also do not need to go back and change all the records. Steroids should go against individual records, not team records, unless you could prove that 1/2 the team was using, then I would agree. One out of 27? is taking roids so team records should be removed. That's just crazy.
There was an asterik by Maris's record because he played in more games. More games.... Bonds, McGwire, and probably Sosa all took roids and NOTHING should happen to them? There should be consequences for cheating and 2 great ones should be striking out all their records and no inclusion into the Hall of Fame.
The hard part will be proving that they took steroids. I think we have enough evidence on McGwire and Bonds. Sosa is the hard one. We don't hear ppl coming out of the woodwork about him. So even if they make it Sosa's record, sobeit, but to let McGwire and Bonds keep their records is letting cheaters win and you should never let that happen if possible.