In short, this game is 80% worth its price especially for the amount of content it offers, as well as for the amount of continuous support and fixes that Larian is pushing out to improve the game. For the majority of people, I think you will be able to get some enjoyment out of it, as well as some replayability.

For the average player, I would rate this game a 79%, which is just borderline worth getting at $60.
For the avid player, who has experience in strategy games or RPG's and is looking for another great game, I would rate this game a 42%, maybe slightly less, which I would say is not worth getting at $60, but worth getting if it were $40.

Gameplay:
I believe the game is advertised to take around 80-100 hrs to complete a campaign, which is definitely possible if you really want to hit those numbers, but in my experience the length of the campaign is closer to maybe 20 hours. My first playthrough took around 25 hours without rushing through and just playing organically. If you really rush, the game can easily be completed in sub 10 hours but you're missing a lot of content. If you take your time and try to do everything you possibly can in a playthrough, the campaign takes about 60 hours. The only way I can see the campaign taking 80+ hours is if you reload your campaign multiple times throughout a playthrough either because you lost a battle or want to undo something.

Customization:
I'm not saying that the game is weak in customization, because it definitely isn't. There are so many variants of PC's that you can make and build, but there are some areas where there is a questionable lack of customization. For instance, dyes and colors for gear are restricted to set pairings and do not apply to weapons. Additionally, some pieces of gear like amulets and rings do not show on your character model, which is small but also questionable since the game considers things like your instrument showing even though it will hardly be used in combat. Going along with this, I find it to be a strange choice to have faces/body types restricted to just "types" instead of implementing some sort of slider system. So if you're trying to achieve a specific look for your PC, chances are that it will not be possible and you will have to settle for a kinda-similar look. For a game that has a fair amount of emphasis on RP, I'm disappointed that their character customization is more lacking than something like Elden Ring.

Difficulty:
The game offers 3 difficulties: Explorer, Normal, and Tactician. Explorer is meant to be for those who are focused on exploring and all the things you can do in the game with a relatively chill playthrough, while Tactician is advertised to be for those who want a focus on combat and for the game to offer a challenge. I have not played Explorer, but many of the steam discussions speak about how difficult the game is, even on Explorer. However, many other discussions speak of how easy the game is even on Tactician, which is where I stand and will make my review. For a difficulty that is advertised to offer a challenge, there seems to be an extreme lack of it. My friends and I have taken to intentionally throwing or restricting ourselves from certain things in order to reap more difficulty from the game, but the challenge still is not there; for context, we all have a varying degree of experience with strategy games but all have some experience nonetheless. Tactician does offer something that a lot of other games ignore when it comes to difficulty, and that is enemy abilities and AI. I think Larian did the best approach possible with increasing the difficulty from normal to Tactician by giving the enemies new abilities as well as making their AI "better." However, these increases to difficulty can only go so far against real human players, leading to Tactician still not offering a decent challenge. With how polarized the steam discussions are regarding the difficulty, I would hope that Larian would make Explorer mode easier for those who find the game too difficult and make Tactician harder for those who find the game too easy. In short, if you really struggle with CRPG's then BG3 may pose too difficult for you, but if you have experience with strategy games then this game will just not engage you that well.

Immersion:
The game is beautiful. The graphics and effects are amazing and there are some really memorable characters that feel genuine and engaging (Withers, Astarion, Halsin, Gale, Minthara). However, there are also some other characters that feel extremely flat and honestly are more of a pain to interact with more than anything (Shadowheart, Karlach, Wyll, Minsc). The characters that I listed as lacking either have immersion issues in their dialogue/writing or the voice acting is just unfitting and you can see through the character. Of course, each of the lacking characters still have their own personality and mini-arcs which is redeeming. Another aspect that has broken immersion for me has been the music. The instrumentals are incredible and seem to elicit the exact vibe of wherever they are played. However, my issue lies with the songs that incorporate vocals into them. The music seems to be poorly mixed with the vocals overpowering the instrumentals, and when you are using vocals that can easily be separated from the background track, it really just takes away from the mood of a scene (the most glaring example I can think of regarding this is the Raphael fight, where the vocalist feels to just be screaming in my ear rather than singing along with the music). The story itself is definitely lacking. The plot and "twists" are weak and uncompelling, and there have been times where I've had more fun organizing my inventory than pursuing a plot. There are an incredible amount of plot holes as well as very VERY uncompelling villains that raise the questions "is the whole world really this stupid?" that lead to the whole game feeling like a playground dispute rather than some grand adventure.

Most of my enjoyment in this game has come from build-crafting and interacting with my friends in the game, which I feel is a minute fraction of what the game encompasses as a whole. I still enjoy playing the game, though it does remain feeling stale. I have tried to bring myself to play the game alone, but the lack of *spice* from it has me closing the game after about 10 minutes of playing. Playing with friends has been the major redeeming factor for me in this game as we get to talk while playing mindlessly. We all agree that we would like to be engaged while playing, but the simple story and lack of difficulty even on tactician has downgraded what could have been a really engaging and replayable game on its own into something of a brain-off game. From what I've seen so far from Larian, they genuinely care about the game and are working hard to keep improving it, and so I'm holding out hope that the game will continue to get better.