There are plentiful addresses by pronoun/gendered title, though:
- the looters at the ruined temple of Jergal when the conversation results in combat; - Aradin when responding to the PC mentioning how it'd be a good idea to leave the grove as soon as possible (mentioned in my essay thing on account of him throwing slurs at tieflings but making sure to they/them the player character...); - Edowin as he's dying; - Goblins in the Moonhaven ambush; - Rugan; - Dror (again, the whole "villains are doing villain things but make sure to get your pronouns right" moment, invoking the new Call of Duty: Black Ops flashbacks of all things); - Drow-specific dialogue with goblins and the petrified party in the Underdark; - the myconids (of all creatures out there, you'd think that they would care about gender the least and just address everyone as "it" or "they");
Those are the ones that immediately come to mind, anyway. So it's not exactly something that's being avoided entirely (the dialogue will feel at times very artificial if it were - like in the recent Game-That-Must-Not-Be-Named which had just went with perhaps the cheapest route and used "they" and "gentleperson" (which is a neologism, no?) no matter the player's choice - though only in English text/voiceover, which says a few things all by itself). At least that's what it seems like to a non-native speaker - and honestly, the discourse and the culture wars related to the game in question are a lot more entertaining and showcasing of just how little nuance there is to the more radical representatives of both sides than the game itself, which is as mediocre as it gets. It was a showcase in how easy it is to ride the controversy wave and sell even something as unassuming to people in this day and age, though...
BG3 has an advantage is that it's only voiced in English, which means that the voice-acting costs caused by having to adapt to languages that actually have gendered words are non-existent. But there's still need to translate the texts, and I've touched upon the shakiness of the concept of "non-binary" outside of English already in an earlier post. Should actually take a look at what the sentences that use "they" are like between different languages - the update did say that it's only for English for the time being (hm...), but there were the item descriptions for the lightning set which could be worth a gander to see how it holds up.