GOG will let you bequeath your game library to someone else as long as you can prove you're actually dead
Accounts aren't transferable but GOG is willing to make it happen, with a little help from the legal system.
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If you read carefully this is actually very similar to the Steam news. I doubt Valve or GOG care, but generally the games are "sold" by the publisher as non transferable licenses for you to play them. So the part that matters isn't up to them.