It baffles me how anyone can stand to preorder any game with the market being so oversaturated. There are SO MANY great games on a constant $20 or less sale rotation you'll probably never have a chance to play if you're a full-time working adult. I'm worried about grabbing a highly acclaimed title that's been out for 5 years before it fades into obscurity, and I have to stumble upon a shout-out 3 years later to be reminded of its existence. Not about some stupid launch skin bonus, or OST mp3s you'll never click open.
Larian is an unusual case. It's indie but it's huge. They aren't funded by or marketing through a bigger publishing company so IMO that's still indie. But they're hundreds of people so not really small, and BG3 can by all means be considered a AAA game because the difference in quality and scale is indistinguishable from AAA published games.