I don't know if they re-recorded James Taylor, or used better takes, but he's easily the best on this game, compared with being awfully bland on the previous one. He is at least giving it some welly.
They could refresh the script a little, improve the interaction (it sounds very much like it's three people recorded separately) and definitely improve the audio clip to in game action matching.
But unless it's more than cosmetic, using comms as a subtle hint system, it really does seem like a waste of resources to spend more time on commentary. And an impossible task. Even if they managed to make one test match sound unique, by the time you got the second you'd be getting the repetition. I'd sooner see improvements to ambient sound in matches. Not hearing that bloke shout every 60 seconds, having the Barmy Army sing about a player who has played for England in the last five years, crowd volume matching crowd size, situational increases or decreases, country appropriate (noisier in certain countries) all that kind of thing seems like it could be done better and be ultimately more satisfying.