Steelers will indeed lose a late-round pick
A late-round draft pick will indeed be forfeited by the Steelers, regardless of whether the Ravens miss the playoffs. In the unlikely event that the tiebreaking process for the Ravens goes deep enough to consider net points and the Ravens miss the playoffs because the drive in question ended in a field goal and not a touchdown, the penalty will be enhanced.
Jason La Canfora of CBS Sports first reported that the Steelers will lose a late-round pick. As the league has announced, the specific penalty will be determined once the full draft order is finalized, which will happen after the postseason concludes — and after all compensatory picks are distributed.
http://profootballtalk.nbcsports.com/2013/12/08/steelers-will-indeed-lose-a-late-round-pick/