It is a business strategy, as it will put the game company in a very good light, making it easier to sell future games. "See how much they care, we will be sure to get a good product from them. If not now then eventually." Also the massive comeback on Cyberpunk. Seeing it in comparison, I think Larian may do themselves a disservice by stopping now when they have so many things unfinished and unpolished in BG3.
Yeah... But the thing to realise is people already considered BG3 good out of the gate. Even before all the patches that fixed things up, it won many GotY awards and still gets more awards as time goes on (Even with all the many unfinished and unpolished aspects).
Something like Cyberpunk was a disaster on launch. CDPR needed to overhaul the game just to make it sell decently, let alone start being actually good. Same for No Man's Sky and Fallout 76. Both were utter garbage on launch and needed additional work to create a product people actually wanted.
When a game flops on release, there's more leeway to spend extra time working on it to get it into a state where it can earn money. With BG3, it knocked it out of the park upon release and won many awards. Thus there's far less reason to keep working on it because it's not as if it's considered a bad product and needs to work to sell in numbers. BG3 sold well and the patches and work put into it afterwards was gravy to help satisfy the fanbase.
And also "Making it easier to sell future games" is a strange point, since you know what also makes it easier to sell future games? Actually making those future games. Which is the crux of the issue. Yes, Larian could try and spend the next 30 years patching in and adding to BG3 until it is "Complete" and perfect... But realistically they have to move on at some point.
Just like Cyberpunk 2077 has stopped its updates to work on their next title in the series, despite also having lots of unfinished and unpolished aspects. CDPR have moved all developers away from patching it and instead are making their new game so that the new game can come out and people can buy their new game and play their new game (Ideally, with it launching not as complete trash like CP2077)
That's just how things work. Games are never patched until perfection, no matter how good they are or how much people want it. There's simply a point where it is necessary to move on to a different project, either for monetary reasons or simply because it can be soul draining to be leashed into tweaking the same project forever...