I wonder if this has to do with this season starting off slow and essentially, even three episodes in we still kinda have no idea what the story is with Mando and cloning with Pershing. OR, if it has to do more with the fact that it's been 2.5 years since Season 2 and in that time, BoBF and Obi-Wan came out which were both bad to mediocre if you're being nice. Add on the divide and lack of interest in what imo is the best Star Wars show to exist in Andor and 2022 was a rough year for the core Star Wars base (I consider myself a bit more of a SW casual).
Personally, I just think this season isn't nearly as interesting as past seasons so far and we're already pretty much 40% done with it. Add onto that the sour taste that BoBF and Obi-Wan left and while I was excited for the season, the first two episode really lost me and it took an episode that was more in the vein of Andor (while also having some good action sequences in it) to keep me from checking out entirely.
I was a Mando enthusiast in the first two seasons, staying up until 3am here on the east coast to watch some episodes. Now i'm finding i'm just waiting longer because I just don't care as much. Maybe that also has to do with TLOU just being on and how high quality that was, but this show really hasn't changed tones too much since the pilot in Season 1. The biggest change was actually the diversion to Dr. Pershing this past episode where the show became a far more serious drama exploring the moral ambiguities or the Empire vs. New Republic and we're seeing that things actually aren't that different, they just want you to believe that they are.
Now this is talking about an IMDB rating so I think it just got review bombed because people didn't like the Andor type of tone and spending most of the episode away from Mando himself, but the Samba TV ratings are the more worrying thing.