It could probably use a review comparing with Planet Coaster 2.

Gog funds Heroic.

By some other means than affiliate link payouts? I’m not aware of any such arrangement, but if one exists, can you link some details about it?

Affiliate links are not business partnerships. Does Heroic have anything more than that with GOG?

EDIT: The answer is no, GOG is not partnered with Heroic Games Launcher.