I am aware that there are some games that you can download and happen to be able to play offline if the steam launcher executable simply happens to be a dumb link to the 'true' executable which checks for a steam connection first, and you could in theory find out where the 'true' executable lies in the game folder, because of the way it's designed. But I would hesitate to call this a "DRM-free" game in that sense; more like "the DRM is trivial and easily bypassed if you know what to run".
Furthermore, there is no guarantee that just because it works "DRM-free" now, it will continue to do so later. Or, just because it "works", it doesn't mean that somewhere half-way into the game there isn't a "check" or "achievement" that won't crash your game.
etc.
And in any case, Steam does not have a commitment towards DRM-free, not even in the sense of at least committing to flag such games as such. It's all 'accidental' at best. And while it's the last games company that you'd expect to go bankrupt 'now', all your games are in theory 'licensed' content, not 'owned' purchases. It's entirely up to them to remove content without notice (because you bought a game in one country and then moved to another, e.g.), or go bankrupt and say well sorry, some games might work if you download them but we don't guarantee anything.
Whereas in theory, GoG will let you make a full local backup of your entire collection, and in the few games that (annoyingly) "subtly" break the DRM-free promise (typically due to the way multiplayer is handled), these are clearly signposted in the store pages.