Where is it? I've got this one on disc; the tracks are WAV files you could rip right from it.

I heard they were amongst the installed game files as OGGs (in the GOG version at least). Pretty sure GOG would have included the soundtrack as bonus content if they could have gotten the rights.

They are in the game folder in the music folder.

So, if they're in the game folder as you and aluinie have written, but not in a download file from GOG's website, does that mean they haven't gotten the rights? What does that mean for purchasers of the game on GOG? Do we have rights to copy the music folder?

Legally, morally or ethically? At any rate: Fair Use.

Legally; if I'm asking, I obviously have no problem with the moral/ethical aspect. Is it fair use because it's unencrypted?

Nah, it would still fall under Fair Use even if it was encrypted. You purchased the game, which contains the OGGs. You get to use them as you want for personal use.

This game really deserves a soundtrack download in a standard music format. It has gorgeous music.