It doesn’t deliver on a “clear* Conservative manifesto commitment”. The Conservative manifesto and election campaign told us that the Withdrawal Agreement was a wonderful deal that would be ratified. Nothing about reneging on it. 
https://twitter.com/georgewparker/status/1325951902954233857
(*Another example of use of “clear” being a tell that what is being asserted is anything but.)
The clauses do not protect the integrity of the U.K. internal market or the peace process.
They are a “cunning plan” (in the Baldrick sense of the term) to get the current government out of a commitment on State aid (Article 10) that it failed to look at properly, and now wishes it hadn’t signed because of its potential effect in GB.
A principled or sensible government would deal with the problem by putting on the table a robust UK subsidy regime and asking the EU to agree to amend or delete Article 10. But No 10 under its current occupation doesn’t seem to be brimming over with either principle or sense.
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