The Sakuna: Of Rice and Ruin Original Soundtrack is now available to buy on Steam:[1][2]
https://store.steampowered.com/app/1682740/Sakuna_Of_Rice_and_Ruin_Original_Soundtrack/
It can be purchased without owning the base game on Steam, and was added after high demand from users; previously, it was only available packaged with deluxe editions of the game.
Soundtrack composer Hiroyuki Oshima has written commentary on the soundtrack on his blog. The track listing is as follows:
1 Mist (朧 ―おぼろ―) (2:57)
2 Purification (祓 ―はらえ―) (4:37)
3 Uproar (騒 ―さわぎ―) (2:46)
4 Guidance (標 ―しるべ―) (3:43)
5 Howling Wind (颪 ―おろし―) (4:31)
6 Rugged (荒 ―すさび―) (4:07)
7 Yanato Planting Song (ヤナト田植唄) (3:00)
8 Echo (谺 ―こだま―) (5:31)
9 Mayhem (暴 ―あばれ―) (4:09)
10 Exaltation (誉 ―ほまれ―) (3:26)
11 Repose (憩 ―いこい―) (4:10)
12 Sprouting (萌 ―めばえ―) (4:57)
13 Cherry Blossoms (桜 ―さくら―) (4:57)
14 Blessings -Plum- (恵（梅） ―めぐみ（うめ）―) (2:49)
15 Water's Edge (汀 ―みぎわ―) (5:40)
16 Tumble (転 ―まろび―) (2:55)
17 Flourish (盛 ―さかり―) (4:11)
18 Firefly (蛍 ―ほたる―) (4:11)
19 Blessings -Bamboo- (恵（竹） ―めぐみ（たけ）―) (2:49)
20 Blazing Fire (焔 ―ほむら―) (5:37)
21 Tomfoolery (戯 ―おどけ―) (3:21)
22 Harvest (稔 ―みのり―) (4:26)
23 Pampas Grass (芒 ―すすき―) (4:26)
24 Blessings -Pine- (恵（松） ―めぐみ（まつ）―) (2:49)
25 Budding (蕾 ―つぼみ―) (4:07)
26 Silence (静 ―しずか―) (4:07)
27 Anguish (愁 ―うれい―) (4:56)
28 War (戦 ―いくさ―) (4:47)
29 Hollow (虚 ―うつろ―) (4:04)
30 Ringleader (魁 ―かしら―) (3:34)
31 Trembling (震 ―ふるえ―) (3:04)
32 Wretched (幽 ―かすか―) (3:40)
33 Bonds (縁 ―えにし―) (4:38)
34 Vow (誓 ―ちかい―) (4:00)
35 Bloom (咲 ―さかせ―) (3:20)
36 Resentment (怨 ―うらみ―) (4:39)
37 Cheer (囃 ―はやし―) (2:26)
38 Yanato Planting Song -Festival- (ヤナト田植唄・祭 ―まつり―) (5:26)
39 Winding Roots (樹 ―いつき―) (5:05)
40 Profane Deity (龍 ―みずち―) (5:24)
41 Peace Restored (和 ―なごみ―) (4:57)
42 Yanato Planting Song -Oracle- (ヤナト田植唄・巫 ―かみなぎ―) (5:21)
The soundtrack was released on the 12th of July, 2021.