Simon the Sorcerer only includes manual for the CD version. It has a few typos because of the OCR, but no biggie.
However I did find the version of the DOS manual.
http://www.game-nostalgia.com/simon/simon_the_sorcerer_manual_europe1.html I'm really not sure on whether to include them. On one hand, they don't really add much that the GOG user would find useful and isn't already contained in the CD version. On the other, it does have some really funny stuff that's not in the CD manual.
For example:
Installation "instructions" (method 1 and 2):
http://www.game-nostalgia.com/simon/manual/simon_the_sorcerer_manual_eu4.html Troubleshooting done in Agony Aunt style (first and last question on the right column are hilarious):
http://www.game-nostalgia.com/simon/manual/simon_the_sorcerer_manual_eu8.html Funny "About the Authors" notes:
http://www.game-nostalgia.com/simon/manual/simon_the_sorcerer_manual_eu_11.html Copy protection (compass on all pages).
All this might be an interesting read nonetheless.
In addition to that, there is another different CD manual I found:
http://www.mocagh.org/infocom/simon-manual.pdf This one is quite different from the GOG one. For example, it has an expanded intro story. Not sure where it's from. Photos of the CD is here:
http://www.mocagh.org/loadpage.php?getgame=simon It says it was published by Infocom. Is that the US version then? And incidentally, would GOG be selling the US or Europe version here? Are they any different?