entirely depends on where you live I guess.
And since the law often does not give a clear answer, it depends on the mood of the judge as well, in case it goes to court. If the morning coffee was bad, you go to jail :p

there are actually countries where it isn't illegal to remove DRM/copyprotection measures to begin with, whether they are defunct or not.

For the US, as I understand it, it is kind of disputed where the DMCA ends and where the Fair Use starts.

In France, a law will be voted in 2016 to organize the digital inheritance : you will be able to organize your digital legacy alive and ask to give your datas to someone of your choice or simply ask to erase all your virtual items after your death. Websites will have to inform their customers about the possibilities of the digital inheritance. Important point, no one will be able to claim the digital goods if the deceased person didn't express his will.
This law may be applied in all E.U (yes GOG, you will be concerned too).

Currently, you can only inform the site that your relative has pass away and provide a proof of your line to obtain his passwords. You can't inherit music, films or games because the deceased person doesn't own them, it's the drm problem. I don't know about DRM-free contents tbh.

Contact the support or Judas for more informations :)

Very "pharaoh" or "viking burial". Don't know if your windows setup will survive the test of time as well as the pyramids did, though. It might miss a few security updates during those 4000 years..

The best thing to do is have some back-up drives with all your GOG games offline installers on them so even if the account goes poof the drives with the games backed up are safe.

I'm seriously considering no longer buying games on Steam for this reason, I'm 50 years old & my son's a gamer who I'd want to have my Steam etc accounts on my death.
My Steam accound has over 3000 games on it & I've spent thousands on them so why should these platforms have the right to withhold something so valuable from my family?

It’s because you don’t own them. You rent a license. It’s the same at all digital stores. There has been talk of transferable licenses, but I don’t think that is really anywhere at the moment. Much the same as Netflix or any of that, you had paid for the right to watch during your rental, even though you have paid xyz to them, you don’t own that content. This is becoming prevalent as well, you don’t own much anymore.

I cannot speak for other countries, but in Germany the beneficary of the inheritance aquires property according to Section 1922 German Civil Code.

As of decision of the German Federal Court of Justice from 17. June, 2018, general terms and condition of service providers which contractually exclude the inheritance are inadmissable and therefore invalid.

So at least in Germany the bequeathed will inherit the digital accounts of the deceased.
I suspect in other jurisidictions, there may be similar regulations.

Edit: spelling

The keyword there is property. So your computer (if brought) is your property. Paying money to steam to be able to play frogger does not make frogger your property. Anymore than me paying to watch stranger things makes that my property. Of course if you could provide an example where through the courts it was defined that content brought online is property of the purchaser. That would effectively illegalise drm, streaming, or most digital content.

There's another thread on this and ToxicTom explains the process he went through:-

"If the owner dies - and I've been through this, sadly - you contact support. They will tell you what legal documents they need from you. If you provide those, they'll grant you access to the deceased's account. Means, if you are entitled, you'll "inherit" the account".

https://www.gog.com/forum/general/what_happens_to_gog_account/post3

Sorry, my post was a bit unclear on this matter.

The German laws and judicial decisions refer to the "universal succession" which includes the aquisition of property and also the rights (usually including licenses / rights to use) of the deceased.

So regadless of property or license the beneficary aquires those rights.

Huge kudos for GoG having a policy for this.

Interesting. So does this mean that if have paid for a month of Netflix, then everything watch therein is owned by me, and I can pass this right on to my kin? What about software which has limited activations, am I entitled to have that removed so it can be passed on? In fact the only scenario I could see where there is possible is drm free stores and that is only because they cannot stop it (if you have downloaded everything). I mean theoretically, any of the stores could infer a breach and close your account down blocking you out. I just don’t see how it is enforceable even if possible.
Also, final thought, does this then contribute to inheritance tax, as it is something of value?

*Sigh*

No.
It means that, if you paid for a month of Netflix and you die 5 minutes later, your spouse/son/daughter/whoever can watch Netflix during that month without being considered a "disgusting pirate who doesn't care that the artists are gonna starve"...

Like others said, a purchase on Gog/Steam doesn't mean you're buying the rights to the IP. It's a license. It's the right to enjoy usage of a copy of that work. Definitely not what your "redutio at absurdum" questions are asking about.

Basically this ruling (if universally adopted) means that your son can enjoy a game you added to your account as if he had done that himself, without paying for it again. Nothing more and nothing less.

Well, i see you have your heart set on it. Unless there there is a legal transmittal and accountability, it will not wash I am afraid, no matter how much we want it to be.
Steam:
https://steamcommunity.com/discussions/forum/1/2949168687318053260/
Origin:
https://answers.ea.com/t5/Battlefield-3/Can-I-transfer-game-from-one-origin-account-to-another-Both-in/td-p/201704
They all say the same thing, the license is linked to one account and non transferable, as expected. If you could provide some examples otherwise. GOG is really an exception as they can’t control downloaded copies, I.e. you don’t have to login or use client.
Anyways, this has been discussed at various times, and maybe one day.

Well... I got all my accounts stored in my password manager with an ICE-system installed. Although I should make it broader I think. So then my son can use my account.

Blue screen of death :(