With what's in early access, BG3 doesn't have enough combat encounters and NPCs for a day/night cycle to be interesting.

I care much more about player freedom and reactivity, and the game is doing an excellent job with that (can attack any NPC, can steal anything you want, can do most things out of order, and there's special dialog for all those situations). So I think it's fine if they don't want to spend resources on day/night.