It is such an unnecessary change. The makeup for Palpatine doesn’t match Return of the Jedi either. Worse dialog as well. The son of Skywalker must not become a Jedi is better by Clive Revill.
If they had to make the change should have matched the Jedi makeup, used the original line reading and had Ian McDiarmid use the same inflection. Just so you know this is a 2004 change the original Emperor is in the 1997 version of the Special Edition. Just like Jason Wingreen is also Boba Fett not Temuera Morrison in the 97 edit of Empire.