No, you need to think like a lawyer. Let's start from the end, if a court ordered GoG/Valve to transfer the account, they would do their best to do so, so saying so is meaningless. So the question becomes: How can a court order them to do so? Valve specifically states that a will is not valid, GoG doesn't, but if the court decides that the will is valid Valve's wording is meaningless, if on the other hand the court decides that a will is not valid for digital licenses then you wouldn't get the court order for GoG, therefore mentions to will on their legal agreement is meaningless. And just a will doesn't give you right to the account without a judge ordering so.

So long story short, both are meaningless, one says we will comply if forced and the other one says you can't use a will, both means: you can't use a will, but if a judge forces us we will comply.