If you buy the Digital Special Edition on GOG you get an EP with six remixed tracks, it's not the whole soundtrack, but it's better than nothing... and as far as I'm aware, that's the only thing Steam is selling separately, as well.
You can always upgrade your regular edition to the digital special one later, as GOG usually releases an upgrade package to those who bought the basic game, you'll just have to pay the difference (€4, maybe there'll be some discount involved).
The first game didn't offer the soundtrack as bonus, as well, you could extract it from the game folder in .ogg format, yes, but I hardly count that as including the soundtrack, it's not as if Devolver Digital or Dennaton Games gave GOG a bonus soundtrack to offer their customers. They were probably aware of gamers exploiting that .ogg deal and took care of it, there are some relatively known musicians contributing to the game and Devolver has to deal with copyright issues if they give the OST for free.