If they wanted to make D:OS3 they would've just made DOS:3. They own their own IP. They just had massive critical and financial success with DOS:2. There is literally no reason for them to not just make D:OS3 if they really wanted to.

They chose to make BG3.

Furthermore, the spirit of Dungeons and Dragons is not found in the player's handbook. It isn't the rules as written. It is on the tabletop between the Dungeon Master and the players. It is in their hearts and minds and all the wacky chicanery they come up with as they play a game that is not limited by code in what you can do.

That is why Larian was chosen. Because their express goal as a company has been to try to bring that kind of fluid, improvisational tactical thinking to a medium that typically doesn't allow it. The rules may not be a perfect 1 to 1 recreation of 5e, but that isn't really the goal. The goal is to make a game where player choice reigns supreme and you can go ahead and try to seduce that dragon if you really want to.

It will never be the same as tabletop of course. Not until we get fully sapient AI, anyway, and by then we'll be living in an apocalypse where the machines have conquered us and begun the eradication of human life. So this is the best we can hope for. We just gotta give Larian as much feedback as we can so that at least most of the wacky adventurous schemes we can hatch is doable in the game.