I agree that the topic is touchy. There's no way that someone is not going to feel left out.
Kickstarter backers often pledge extra to try and support a product they really like. In the current situation, a few of them are indeed complaining that there's a CE available for non-backers.
People who missed the Kickstarter and Steam EA backers would also be upset if there was no way for them to get a special edition.
I will say this:
Chaotica, those who pledged on kickstarter and wanted a physical collectors edition had the opportunity to pledge at the $95 physical tier to get it. There were 179 of them left at close, so it seems like a situation where they were sold out and there was no way to get it. A lot of Kickstarters only allow slacker backing for one month, because devs need to know how much money they have and plan for that. If they couldn't afford to get it then, and couldn't slacker-back, well, that sucks, but there's not much which can reasonably be done.
Gyson, those who bought the game through Steam Early Access knew they were getting a digital-only game. That's the nature of Steam. They could have done research or asked if a physical CE was happening.
It could be that Larian didn't do any EA bonuses to avoid annoying Kickstarter backers, but perhaps also to try and make sure that those who wanted EA were diong so for the intended purpose - to give feedback and bug-test, not because it was cheaper or for a fancy bonus.
