Sony normally only offer unconditional refunds if you haven't downloaded the game, "accidental purchase" type scenarios. Otherwise you can only have a refund if the product is faulty. Sony's verification process ensures that they don't sell faulty products therefore ordinarily no refunds.
CDPR's offer of a refund for anyone that wasn't satisfied with the product went against Sony's policy. Therefore CP2077 must be faulty and they "must have" cheated Sony's system to get verified in the first place, because Sony doesn't make mistakes
I imagine Sony has given CDPR many hoops to jump through because they won't want a precident set and to scare any other developers from offering refunds.
IMHO if CDPR hasn't insisted on refunds CP2077 would still be on the store, and individual gamers would be banging their heads against Sony's refund policy with no chance of getting one.