not indeed, the project was mainly (and even if Swen said that the current game is really different than what it was before the kickstarter campaign) funded and based before the kickstarter campaign. However the kickstarter campaign made possible all the changes they did in the game, those "big features were the risk the backers took.
Steam Early Access came later, at a further stage of devlopment, so the risk was not the same.
Talking about funding and money, I really have no evidence, everything below are assomptions.
I guess a small part of the SEA was used for the devlopment of the game, as Swen said, this is the first time Larian took the risk of investing everything in one game !! so I assume that most of the profits of SEA and the upcomming sells will be used for the next game, ("More revenue now - In theory, launching on SEAG means an injection of cash right now." meaning it is a small insurance in case the game is not really profit-making).
regardless this "who-took-the-greatest-risk" thing, Kickstarter had its rewards for their backers, and SEA have its own rewards too (access to the beta and 40€ for the whole game)
In the end, the main purpose of the topicwas not about "should we include the KS digital rewards in the collector" of course many of those who did not (or could not) pledge via kickstarter might like to have them via the CE, but more "what kind of digital content would you like to see in the collector", I found that the idea of a pet in pretty nice indeed.
