I've discovered a number of Unity analytics (spyware) files created by this game after launch. This is absolutely unacceptable.

Also, after toggling the motion blur option off in the menu, the game still has motion blur, rendering it unplayable.

I'm leaving this message here to let the developers know why I've refunded their game.

Is this true/accurate?

A lot of Unity games have them turned on by default, but those can be disabled easily.
Them are mostly used to check hardware statistics and during live events to track what you are doing in the game, but this is not the case.

Here a guide to disable them for another game:
https://www.gog.com/forum/iron_harvest/how_to_disable_unity_analytics

The only difference is that the configuration path for this game is:
<userfolder>\AppData\LocalLow\Jujubee S_A_\Deep Diving Simulator\Unity\<GUID>\Analytics

My firewalls stopped it anyway, but that is beside the point. I don't care what kind of information is collected nor if it's "anonymised", it is indefensible behaviour.