It’s a couple dialogue lines-

one of Cyberpunk 2077’s Ukrainian dialogue line alters “We’re fucking through” to a Ukrainian phrase that roughly means “Go fuck yourself in the same direction as the ship did”.

One line of police dialogue referring to the game’s Scavengers faction has been altered from the English “Couldn’t all these assholes bite it out in the Badlands?” to a Ukrainian phrase that translates as “Couldn’t all this rusnia bite it out in the Badlands?”

Some of the phrasing in the inventory-

There are also apparent references on inventory screens to Ukrainian state messaging during the war. “‘Є перевага’ literally means ‘there is an advantage’,” Tarasov told me. "A reference to the governmental digital initiatives’ branding during Zelensky’s tenure

And some graffiti-

There also appears to be brand new graffiti in the game that references Russia’s occupation of Crimea in 2014. “The graffiti represents the outlines of Crimea, the peninsula that was illegally annexed from Ukraine by russia in 2014,” Tarasov told me. “Juxtaposed are the Ukrainian coat of arms and taraq tamga (the symbol of Crimean Tatars).” The suggestion is that in Cyberpunk 2077’s world, Crimea is part of Ukraine.

Indeed, who are they even going to piss off, it’s not like there’s a ton of people playing in Ukrainian who’ll be offended by the localization choices. (Although maybe in 20 years or something, references to the warship and such might be harder, but I imagine the crimes one will make even more sense)