whether you pledge the KS campaign for a digital tier or you buy the SEA, the situation is exactly the same.
If you want the digital content : upgrade your version
If you want the goodies : buy the CE, you can still sell your 2 steam keys then...
And as said before, Kickstarter and SEA gave you the opportunity to pay the game at a lower price than the release price AND you could play to the alpha and beta version giving your advices and feedbacks
It's not exactly the same, though.
Someone who purchased the physical CE through Kickstarter gets all the physical goodies *and the game on Steam* all for one price ($95).
To get the same thing, someone who purchased through Steam Early Access (and wants the physical CE) had to purchase the game on Steam ($40) *and* then purchase the physical CE ($95). That's a total of $135 for the same thing someone got for $95 through Kickstarter.
The point is, there is no upgrade option for the physical CE for Steam Early Access users. There will be an upgrade path to some sort of Digital Deluxe Edition, but that obviously won't include the physical items, and we don't know what the cost of it will be (hopefully not $95 since it's offering far less content).
That's really just scratching the surface, as Kickstarter backers get more for their $95 than Early Access backers do (namely the artbook, kickstarter potion, engraving tool, message in the woods, name in credits, etc).
It is what it is and not likely to change. All I'm saying is let's not suggest it's the same deal when it clearly isn't. Implying otherwise is not really a fair comment to people who supported the development through SEA.