I honestly think the comparison to WotR is pretty useless at this point since most people didn't even play it. from what I'm seeing most people here that think bg3 is a better experience never touched WotR and some explicitly said they don't plan to. So I don't see how can we really create a productive discussion, but whatever
I think people bring up WoTr because it feels more like a Baldurs gate game, its as simple as that. It does more things similarly to the franchise than what BG3 does:
6 party members Big roster of playable NPCs Engaging lead protagonist Pick your killer fantasy portrait More varied / tons of classes More spells Similar UI/Controls Similar big dialogue trees Flow of time (nights/day) and weather Realtime with pause (AND turn base)...
So its a natural comparison. I also thing its the closest thing to a classic Baldurs gate game with have in the market, whether you like it or not. Larian improving on any ONE of these points would be amazing...instead of using resources to add more cinematics and gimmicks.
It's also a better game than Bg3 by far, but like I said, until people could actually play it and see for themselves, I don't see the point in Theorising which game is better