for the moment, I feel it looks much better than LiS 2 but I probably need to see more. I did like a lot Before the Storm'so I'm wondering if they can do a better LiS than DontNod.
The lip sync and general facial animation is well beyond anything DontNod has managed in their last 3 games, and that's with their own relative improvements (sans Twin Mirror which was actually a step back from Tell Me Why). Deck Nine just have a way better grasp of rendering subtle, believable, emotions in their characters.
Since DontNod have ended their partnership with Square Enix and full control over the series has been given to Deck Nine, it basically is LiS 3, in that it's the new mainline entry into the franchise. They're no longer relegated to spinoffs.