It's bad and low effort.
The whole graphical update is really inconsistent. You have some units and textures that are obviously updated and upscaled, like Tau Warriors. And then the fucking face of the franchise, Space Marines, are left virtually untouched.
I feel like they tried to upscale everything, reviewed the results and tossed the textures that looked poor and too much of an AI slop. I don't believe there's a single texture that was redrawn 100% manually