It looks much better than elden ring in that all the models are much higher quality. Elden Ring was designed around relatively modest assets, and does wonders with what it has, but there is no comparison, DD2 wins hands-down.
As for art direction, that is subjective. Plenty of reasons to prefer looking at ER.
The Witcher 3 is almost a decade old at this point
As someone who spent years as a ‘big company engineer’, the reason I don’t write code until the bosses have clear requirements is because I don’t want to do it twice.
That and it isn’t just me, there’s 5 other teams who have to coordinate and they have other things on their roadmap that are more important than a project without a spec.