I respect the idea that all dialog need not be decipherable (any more than it tends to be in real life). Incidental sounds/comments are okay as long as a key plot-point does not suffer (and you'd like to think they would make sure that was not the case of the more important lines).
If the most accessible surface content is already better than a normal show, then adding extra hard to access content, for world building and rewatch enhancements, is more than fair. Andor passes that bar.
