I cannot comment on it myself as I don't have the game.
Living ship is quicksilver only... i have never seen one being flown by an NPC so that was talked about quite a bit and cannot be obtained by any other means if the game never once touched online. That said a new player thats never been online would never ever see or hear about the ships or know what they are.
These features were added in by the devs as a patch and facilitated though galaxy. GOG appropriately put a disclaimer on the game as has been previously mentioned.
The game features online components introduced in updates (SYNTHESIS, BYTEBEAT, LIVING SHIP, EXO MECH, CROSSPLAY, DESOLATION and ORIGINS) that require Internet connection.
I Don't feel like this is an issue for GOG its a Hello Games issue. As a player reading that I should be aware of my options and possibly buy someplace else... as it stands I have a fully functional experience and if for some reason i don't have internet and the installer backup files then i will never get a living ship (unless i add an egg with an editor)... but also i wont have patches either so its a lose/lose for me.
Its silly to raise a fuss about this with GOG. They want content but only if it fits a certain mold... this is not a GOG issue at all its a Hello Games issue. But is it really, what do they want? any game that patches in content that needs the internet to get pulled from the store? no way thats silly.. the disclaimer is on the page. Thats all GOG can really do, if thats not enough then the user should buy the game from another site. If they want it DRM free offline its there minus the multiplayer only content as with a bunch of other titles on GOG that need multiplier to unlock content.
You can always just mod it into the game, or save game patch in an egg if you really want one.