You can demand whatever you want, that doesn't mean you are automatically granted a refund.
It's much cheaper to refund than face chargebacks which below $100 are nearly universally approved by default.
If CDPR doesn't offer refunds chargebacks would mean they'll have to pay fees twice, a transaction fee and a chargeback fee, a chargeback fee is pretty steep (so are transaction fees on digital goods) which is why some store like the Epic store give sellers a huge "discount" if they assume the processing responsibility.
The Epic store has 2 fee structures, 25% when Epic is handling the transaction, and 12% when the seller assumes the fees.
With digital goods direct card transaction fees can be well over 5% on a $60 transaction and chargeback fees that can go as high as 20% on a $60 transaction this could mean that CDPR will have to pay as much as $15 or more for each sale that was chargedback.
Keep in mind that refunds still incur a transaction fee, depending on their payment processor they maybe only liable for the base fee which for a provider like Stripe is around 30 cents + exchange/interchange fees if the transaction requires settlement in different currencies and cross payment networks. So best case scenario they only lose 0.5-1% those $60, worse case they'll have to eat ~5% when issuing a refund.
That is for games sold directly by CDPR on GoG assuming there are no additional CoS externalities and fees, for sales on other platforms the cost of refunds could be much higher.