Exactly. An audience who has seen Bobby as he functions in the show for the previous 90+ minutes and hears Joanne yelling about "here's to the girls who just watch" etc, and don't think of Bobby at all, they aren't paying attention or thinking very actively... so yes, having Joanne sing about ladies and girls and have a female Bobbi sitting listening to it is literally more connectable to Bobby... BUT none of the other lyrics about the ladies/girls make any sense as applied to Bobbi. So then is the audience that assumes Joanne is talking about Bobbi confused about Bobbi at this point?
As I said in another post in this thread, as an isolated thing it works and is smart, but stepping back it doesn't make sense and is not earned... like so many things in this new version/production, which I think make the show considerably weaker and messier and less resonant.