Absolutely no DnD-based C-RPG (I'm not talking about MMOs like Neverwinter, or Action-RPGs like BG: Dark Alliance, but proper DnD-based computer roleplaying games in which you create characters and do combat by the rules) has bent the rules to the extent BG3 EA currently does.
All previous DnD-based RPGs have stuck very closely to the ruleset, and only made simplifcations or omissions where it was either not feasible to include the mechanic in a video game, or where the applications of a specific spell were too broad to realize all of them in a scripted way.
Larian's approach right now seems to be like "eh, we've looked at the PHB but actually we think a lot of this won't be fun for most players, so we change a lot". I remember Swen saying during the early days the even wanted to change how hit chance and HP work. Apparently they took a few steps back from that, but not nearly enough for my taste. And don't get me started on the overabundance of surfaces. They were fun for a more 'wacky' RPG like the DOS games, but not so much in a DnD setting.
I think at this point it would be good to hear from Larian what their approach will be. Either to include a difficulty / gameplay option "5E by the rules", or just outright tell us they will take a lot liberties whenever it suits them. As much as I'd prefer the first scenario: if the second one came to pass, at least then we'll know, and can stop listing differences.
