Idk, that's what I heard. I looked around and the standard $60 edition comes with PS and PC versions. I can't say if one of those is digital only, but even if it is some people were not happy campers about the PSN requirement not being advertised. I assume the PS versions of some games can be played offline with no account, but idk. I don't have a Playstation or a PSN account.
All non-free PlayStation games require both a PlayStation Network account and an active PlayStation Plus subscription for online play. Free games don't require a subscription but still require an account as far as I know. And seeing as Helldivers 2 is online only, you need both an account and a subscription to play it at all on a PlayStation.