Yeah a lot of retro games on GOG were fixed up with patches and stuff like that (often by GOG themselves) and sometimes regardless of any fixes applied, there are version disparities between the two platforms where usually the Steam versions is a slightly older release of an old no longer updated game compared to the GOG version though I’ve seen it happen the other way around, too.
It’s likely for 'user friendliness’. Most people don’t even know what an archive is and that it should be extracted so a folder is much more intuitive and familiar to them.