No. The Steam version is simply the usual code with some added things (usually). They shouldn't have much to do to make it available without steam. How do you think games on here work that are pirated from steam? Uploaders here don't do some voodoo. I don't think you're aware how it works.
And no, there are no murky legal waters.
https://f95zone.to/search/447819169/?q=*&t=post&c[thread]=9861&c[users]=Count+Morado&o=date
How about my over thousand posts helping people with game play, pushing back on outrageous biased opinions that they attempted to mask as honest criticism. Also, my FAQs and my post of media files, including playthroughs, etc.
https://f95zone.to/threads/taffy-tales-s5-v1-07-3c-uberpie.9861/post-11139721
Now, you will also see criticism where it's due. Such as Uberpie's notorious lack of communication and shrugging of responsibility to blame someone else when he was the person at fault, as well as his lack of attention to detail.
Now, I didn't have to share proof. But don't you feel foolish now?
Again, their gross income is as much now on Subscribestar - if not more - than as they were when they were booted off Patreon.
history has shown their income won't dip that much and that they don't have to deliver anytime soon and still maintain subscribers.