There is absolutely a problem with witcher 2 and alt tabbing in windows 8.1. Might not effect every windows 8.1 user, but its definitely there. I can reproduce the issue others are having, in windows 8.1 pressing alt tab, and then trying go back into the game by pressing the witcher taskbar icon causes the game to just silently crash to desktop. 100% of the time. I have the non-steam version (installed from disc and fully updated). I've got windows 8.1 64 bit, i5-2500, 16gb ram, amd 280x.
I don't have this problem in any other game, only TW2.
However this can be worked around well enough by playing the game in borderless windowed mode. Set the witcher 2 to windowed mode in the settings, and then you can use this little app to make it a borderless window:
http://forums.steampowered.com/forums/showthread.php?t=2675769
As you can see I can now alt tab fine:
http://i.imgur.com/sVIbVxK.jpg (don't worry, the taskbar goes away when you switch to the game)
Borderless windowed mode is awesome because not only does it allow for instant alt tabbing, but it also removes tearing without having to use vsync
I hope TW3 has a native borderless windowed mode option, like most recent games do.
edit: damn, it does still seem to crash sometimes when alt tabbing with windowed mode, just far less often. It was fine alt tabbing between TW2 and already open apps, but it silently crashed when I tried to open a new app from the start screen.