I think it's prudent to be cautious in praising a show too much simply because it is connected to a nostalgic franchise. Andor is not the best show ever made. But it is good. It's good enough not to be graded on the curve of "well, it's not great, but I like being in this world again" - something I'd confess colors my reaction to Rings of Power, which is fine but not superlative.
SPOILER WARNING: There will be spoilers for Rogue One here, as well as spoilers for everything before the season finale of the first season of Andor.
Star Wars has always used fascist imagery to depict the Empire, and its variants like the First Order in the sequel series. But this reading is usually relatively thin - the Nazis were the biggest villains of the 20th Century, and are so synonymous with evil that people who espouse many of the same philosophical conceits behind it will use the term to accuse people they disagree with as being the "real" bad guys.
The Empire as we see in Andor shows its true awfulness by giving us insight into the lives of its supporters. Syril Karn, the corporate rent-a-cop detective, desperately wants to catch Andor for killing two police officers (that he does not seem to know or remotely care that Andor did so in self-defense is something we'll get to,) but when his attempt to take the man in fails spectacularly, getting some of his men killed, along with the added humiliation of being caught and disarmed, he still clings to this case as the only way for him to redeem himself. And he starts basically stalking a member of the ISB (essentially the Empire's Gestapo) in the hopes that he can contribute to the capture of this one man who represents something so crucial to him.
And what is that?
Karn wants the brutality to amount to something. He seems perfectly content for the Empire to bulldoze over him - even when Dedra Meero, the ISB agent, threatens to basically have him disappeared for continuing to butt into her business, he doesn't really relent. He wants the Empire to be the perfect image of efficiency and order that he imagines it to be.
There's a cliche where people will defend fascism and other totalitarian systems by saying "well, it's awful, but at least the trains run on time." The irony here is that, in fact, totalitarian systems are almost always deeply inefficient. The trains did not run on time in Italy under Mussolini. Instead, these regimes simply outlaw the ability to speak up about the trains being late, or any other words that are critical of the state's way of running things.
Of course, what this means is that in a free society, you're hearing the citizenry complain all the time, while in authoritarian societies, they can't, so it makes democracy and liberalism look inefficient, when in fact it's far more efficient (in part, because when you allow people to complain, you know where the problems need fixing).
Star Wars has always had a "Used Future" aesthetic, which gives the world a feeling of realism that many love. But Andor really emphasizes how old and, well, crappy things look. While I hate to say anything praising the prequels, Lucas clearly wanted to show that the Old Republic was something of a golden age - clearly with problems that were allowing a rot to seep in, but you see the slick spaceships and luxurious locales, and you get the sense that, yeah, life is definitely a lot better under that system than the Empire.
When Andor is arrested in some kind of beach resort, even this place looks run down - like, maybe it was really nice 30 years ago, but it's just kind of ugly now.
Mon Mothma, we learn, lives in a government-owned apartment, which is stark and kind of soulless while ostensibly luxurious. It's like a uniform of elitism and style that the regime has forced her to wear. At a fancy dinner party, she has the most inane conversation about how wonderful it is that they have a window, and you can see why she wants this system to die.
The prison on Narkina 5, where Andor spends several episodes in an Orwellian nightmare, is kind of the perfect encapsulation of the totalitarian style. The prisoners are promised freedom if they comply and simply act as good, productive workers, even though that's a lie and every sentence is a life sentence. The workers are also pitted against one another, punishing whoever is in last place on productivity (my theory is that they're making wing struts for TIE Fighters) so that the prisoners will learn animosity for their fellow inmates. But then, it's all kind of a facade - the ominous voice is just some dweeb behinds a desk with a voice modulator, and the Empire is saving money on guards by understaffing. Ultimately, it's not really that hard for the prisoners to revolt and take over the facility, even if it does cost them several lives.
And here, we turn to the rebellion.
When Luke Skywalker is introduced, the Rebellion is in full force. The Rebels are not really something the original movies goes into great detail about - just as the Empire is evil, the Rebels are good, and it's the right team for Luke to join.
But rebelling against a despotic regime is an extremely difficult thing to do, and one that often requires doing some very dirty work. We're introduced to a number of characters who are or will be rebels, and the throughline is that these are people who fight for a future that they will never see.
Let's start with Luthen, a character whose archetype is one I love - the heroically sinister. Luthen is basically the spymaster who is in the proto-Rebellion that has yet to take form. I'm a real sucker for cloak-and-dagger stuff, and Luthen is kind of the perfect example of the kind of hero that such stories require. His goals are noble and heroic - he wants to take down the Empire and allow a free and democratic society to reemerge. But he is also extremely practical. When his agent in the ISB tells him they know about a rebel faction's upcoming raid on an Imperial facility, he decides to let the Empire trap and almost certainly kill the guy and his 30 people in order to protect the source. He is not ready to play that card, and thus he elects to allow these heroic people to go to there certain deaths.
When speaking with his ISB mole, we see what he is willing to sacrifice to see the Empire fall - and that is his own future in whatever better society is to come. There is no happily ever after for Luthen - one way or another, he knows he'll die eventually, or at best live on in obscurity. While the more conventional fighters who win the day will be able to bask in the dawn of a new era, Luthen will always be stuck in the shadows, his only consolation knowing that he allowed others to live free.
We get this same dynamic in microcosm with Kino, the fellow prisoner and floor boss at Narkina 5. Kino believes, when Andor gets there, the lies that they've been told - that if they keep their head down and just keep working, they'll eventually be free. And his gruff demeanor, we learn, is there to protect his fellow prisoners from doing something that could get them killed. But once he finds out the truth, he becomes a leader to his men, inciting them to riot and revolt, and ultimately, he leads the prisoners to victory as they overthrow the guards and make it out of the prison.
But as they reach the final escape - the plunge into the sea below - he reveals that he cannot swim. He had to know that they would need to jump into the water to escape, and that he would never be able to do so. But that's the point: he's fighting a rebellion not for himself, but for others. He won't taste freedom, but because of the efforts he makes and the risks he takes, others will.
Finally, we should reflect on the fact that we know what Andor's eventual fate will be. In Rogue One, he and Jyn Erso lead the assault to capture the blueprints for the Death Star, and while the plans just barely get to Princess Leia and then, via R2-D2, to the Rebel forces on Yavin IV, Andor is killed when the Death Star obliterates the surface of Scarif. His own fight will lead to his death. Cassian Andor never gets to see the New Republic take shape (or fall apart 30 years later thanks to the First Order, but let's just set that aside for the time being).
Andor, the show, is about the high price of rebelling against an oppressive power structure. But it's also about the intolerable cost of leaving it unopposed. The Empire wants people afraid so that it can grind them down. It grinds down those who oppose it, but it even grinds down its supporters. Syril is reduced to a pathetic remnant of the minuscule dignity he once possessed, and still wants to give his very soul to the Empire, like some kind of human sunk-loss fallacy. And even in the elite level of society that Mon Mothma inhabits, there's a sense that it's just empty at the top. There's nothing to really aspire to in this system.
As it stands, I'm most curious to see what becomes of Dedra Meero. She is a true believer in the ISB, and in a position of power. She is the Empire. I want to see what becomes of her.