Think about it logically, if it wasn't already an icon of established canon, people would say this was where the show jumped the shark. Everything up until this point had been about cold Imperial calculation and the erosion of legacy Republic institutions, and out of nowhere you suddenly have the Emperor building a secret death ray that can pop whole planets like birthday balloons.
In the serious setting Andor establishes, the Death Star is now retarded since it basically renders all other plot lines moot because there is now a GIANT METAL BALL FIRING DEATH RAYS IN OUTER SPACE.