RWarehall: I think it's clearly a liability/balance sheet issue. I imagine there are quite a few people who buy just one game here and nothing else. I don't think GoG wants all this liability on the books. Consider if it didn't expire. What happens a decade from now? How many of these small credits might be left around for accounts which haven't logged in in years?
So? I've accumulated bonuses and shit at like 50 various stores. Some of them change their loyalty programs and unilaterally void my bonuses. Others transfer them into the new system. Yet others still persist.
The different between GOG store credit and just about any random monetary benefit is that GOG store credit is real money that someone at some point has paid. JMich and paladin181 are right. Unclaimed store credit is free untaxed money, and would be a giant money-laundering loophole if it was allowed to never expire.