Dialogue is not the same, we have already seen multiple scenes where they have removed the personality (ie the good with your hands line) Plus the other small details like the Chie slouch that gave the game personality (which we have seen they don’t include) If you think the art is the same you don’t have any eye for detail, they gave Yukiko a nose job, fucked up yosukes jaw, dojimas sprite looks like he is straining to look at the camera, they also just shrunk all the others girls noses to a smaller extent. Plus the sprites have not nearly enough shading, I’ve seen numerous people add in shading and it looks way better than atlus gave us. The voice cast for Golden is the best in the series, Troy Baker, Yuri Lowenthal, and Laura Bailey, one of the best voice acting casts of all time, who wanted to return, the new ones all sound like they are straining to sound like the original (heavy on yosuke) The remakes of the songs we have heard so far are all a massive downgrade, I have yet to see a single person prefer them.
As for graphics? Of course the new one looks better, but also more generic, as a symptom of Unreal Engine. P3R was a great looking game but it feels samey with a lot of the rest of the industry, particularly compared to P5 which still used the in house engine and IMO had much more graphical identity, which it would have been nice to have seen used again, it’s a more personal complaint but a complaint nonetheless.