mo_zing: Sorry CDPR, as good of a gaming dev you are you shouldn't be offering pre orders for something without a discount.
Literally makes no sense to pre order a digital game, unless it's discounted.
Wasn't there a 40% discount when the news broke that CDPR would work on Cyberpunk? And wasn't there also one during one of the recent sales?
There is nothing wrong or unethical about pre-orders. It is the way companies handle their pre-order business and the schemes they employ. Mankind Divided with its tiered system is a case in point. Square had to put a stop on it, while others still use it to nurture their pre-order signups.
In actuality
there is no need to pre-order digital games! Without risk of a game being sold-out or out of stock for a long time, there is no need to to pay a small amount or full price to reserve a copy. Showing support to a company offering some (exclusive) digital good or DLC as bonus isn't a very good reason either. Supporting the development of a game doesn't count as there is kickstarter and other crowd-funding platforms as well as Early Access.
You may disagree with the following but CD-Project is no fan-project, small one or two or five person developer, nor is GoG. They are big-business and we are their customers is the extent of the relation. As individual one best supports their effort buying the product once it is out and bugs ironed out as best as possible.
That said if a pre-order option exists, a better approach could be to ask for a genereal 20% payment, put a 'no cancellation policy' in place taking effect one week before release, and an option to select the version one wishes to obtain in case there is more than one. If an order is cancelled a refund should automatically be granted and the amount credited to the customers' wallet or wired to their bank/pay-pal ... account.
They could also offer more than one option: A 20% discount, a 20% payment, paying the full price to receive some exclusive bonus DLC, item, you name it, pay minAmountX or maxAmountY ...
For a prospective customer this would be a win-win situation. It makes it an easy decision paying 20% of 59.99 (~12.00) than the full price, and as there is no risk of losing any money or not receiving anything at all because development has been cancelled or the game turns out to be no-good or not what it was promised to be. For the publisher it is also a win-win as it means a boost of pre-order sales. When a pre order is cancelled, the money will still land in their pockets, even though not the full sum in case of a 20% pre-order payment option.
In the end it is up to you or anyone whether it is worth taking the risk or not. If you don't neither you, GoG, or CD-Project will lose anything.