mrkgnao: It has other options of following the law, such as:
b) Not selling the game.
madth3: Honest question: What do you think this would achieve?
It would be a statement that GOG will not give a hand to policing the Australian censorship laws.
If all stores did this for all censored games, the outcry would be such that countries/companies would put pressure on Australia to come up with a better policy.
Why does GOG avoid selling DRM games? Because it believes that by leading through example it might bring about a change. It should have done the same here. Frankly, I personally find censorship more abhorrent than DRM.
P.S. I still think that, until proven otherwise by actually doing it, option (a) is valid.