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I expect the sanswer to be no, but what happens if someone doesnt log into there gog acc for a VERY long time like years, is it deleted?
This question / problem has been solved by Venomimage
only gog can answer this for sure, but at the moment: "no" :)
I don't know... If someone was inactive for, say, 20 years - what would happen ? What would the world be like ?

With GOG, of all places, it DOESN'T MATTER. You'll still have your files safely backed-up on your hard drives, right ? Because that's the whole point of DRM-free - you own what you bought.
The bears will eat your games.
GOG account can be deleted only along with GOG itself. (or when you're banned for abuse)
We're not removing any inactive accounts at this point. And event if we would decide to do it in the future, we wouldn't remove any account with purchased games, forum posts or any other activity.