There is a game I am considering pre-ordering cause I like what they are doing and what they are standing for and they are asking people to pre-order to help them out. I am talking about Hellblade: Senua's Sacrifice's.
Watch this video to learn more
https://www.youtube.com/watch?v=uakR4OCpoGs

Anyways, so I do want to help them out, and I also want to order it from GoG instead of Steam. What I normally do with Pre-orders on Steam is I do not download the game till after reviews, gameplay videos, and player reception are on the net, and when I am confident enough that the game will be for me I download the game, if not I refund it.

Does GoG give refunds for games you do not download at all? I know they give refunds if you have a problem running the game, but i am want to know if they give refunds for games you never even downloaded?

Yes If I'm not mistaken they will refund if you have never downloaded, but you have something like 30 days to go to support for one.

I don't know how it works with pre-orders, but with already released games they usually offer you at least store credit if you haven't downloaded yet.

You can cancel your pre-order at any time before the game's release. You can also refund up to 30 days after your purchase, assuming you haven't attempted to download the game's installation files or extras (if any).

GOG has 4 refund policies.
Policy 1) In-Dev title. 14 days refund, no questions asked.
Policy 2) Pre-Order cancellation. Refund before the game is released, no questions asked.
Policy 3) "Mistake" one. 14 (Grargar says it's 30) days refund, provided you haven't downloaded anything from the game yet.
Policy 4) Money Back Guarantee. If you can't get the game working and send a ticket within 30 days of purchase, GOG will help you in getting it to work or they'll refund you if they can't.

You are looking mostly at policy 3, but it's 14 days from purchase (might be 30, not sure). Your best bet would be to ask support about this specific case, so they can tell you the proper time frame for which each policy applies.

P.S. I took a quick look at the policies page, but didn't find any mention of the 3rd one, so I'm working from memory. I might be mistaken about it.
Edit: Grargar says it's 30 days from buying to refund. Trust the cat.

I do not pre-order so I do not know what the actual situation regarding pre-orders and refund is, but I found this support page:
https://support.gog.com/hc/en-us/articles/212805385-11-What-about-pre-orders-

It's in the user agreement, section 6.11.d.

Yeah, didn't go through the agreement. Nice to know my memory hasn't failed me completely yet though. Thank you.