GOG games are DRM free and do not need to be cracked. They're freely shareable as-is.
The question is whether the crossplay works between the Steam and GOG versions, and a quick Google shows that the answer is yes.
This will work, as long as you both have the same client version.
Even if they don't, OP's friend could just give OP a copy of his GOG version.
I can't speak for the standard situation but for BG3 it isn't "cracked" it ist does not contain DRM. AFAIK this is true for BG3 across all sources for purchasing. You should be fine to play with him.
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