A tale as old as time. There's people who buy clothing for a wedding or some other event, for example, and then refund it since you have a 14 day refund window in europe (or at least the DACH area) for basically anything you buy. Companies like zalando have a global 50% return rate across everything they sell.

Sadge, but you can't make everyone happy. Overall, I'd argue that the 2 hour return policy for steam is overall more of a benefit to consumers than it is a detriment for developers. And then again, you can always add a bit more content to the game to make it longer.