I didn't listen to the commentary, but in reviews I've read that Mann mentions that the Unrated Director's Edition isn't necessarily a Director's Cut that he prefers over the theatrical, it's merely an alternate version. I do know that he prefered using In the Air Tonight during the build-up to the shoot-out, but allowed his collaborators to talk him out of it - an act that I gather is rare for Mann. I'm glad both versions are out there and people can make up their own mind.