You don't have to be a D&D player to enjoy video games that looks a bit serious and that offer more possibilities/strategies in combats instead of a few (sometimes silly) OP mechanics.
This exactly... im still dealing with 5ed not being as deep as 3.5ed... i try to keep that in mind while playing this to not make my 5ed complaints into to BG3 complaints.
Most of us d&d players realize how much a few of the changes needlessly took out of the game... this isnt about it just being d&d rules, its about the d&d rules making a better combat system with more possibility like you say... they put AOO in the game to allow for more strategic possibilities in positioning... choke points... etc. Then went and completely negated this aspect with things like free action jump disengage... there are other things but this imo is the biggest single...
...and any company who takes on a d&d title knows what they are getting with us and they still go ahead... we must be worth it! ;D