"Build another one!? Oh yeah, that's original. Who's gonna give me a loan? You?"
I saw it more as a giant battle ship or something. You don't just make one USS Blowshitup. The first one was flawed. So they go back to the drawing board and try again.
"We can rebuild it. Faster. Stronger."
If they had just waited until the damn thing was complete before engaging the Rebel fleet (way-to-go Emperor) that thing would have been a bitch to blow up. But since they left ONE WHOLE SIDE OF THE STATION OPEN it was much easier to destroy.
It may not be the most original thing in the world, but it's less of a rehash than I've seen in other films.