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which is better ? GOG OR STEAM version ?
They're the same.

If you buy on GOG you directly support the developers as all the money goes to CD Projekt.
On top of that there's no DRM involved here. The Galaxy client is completely optional. You don't need it to download or play the games.
GOG is always better than steam. GOG = No drm. steam = drm.
Gog, DRM free and all of the money goes to the developer of the game.