It makes a bit more sense when you realize that the Empire saw themselves as the continuation of the Republic (the Senate wasn't abolished until partway through A New Hope, for example), and Obi-Wan was very much a part of the Republic's leadership, being a sitting member of the Jedi Council and all.
So it's not so much a "villain accent" as it is a "Republic leadership accent", where the Empire is just a corrupted Republic.
Played by Guinness who was half Scottish and educated in Edinburgh and Mcregor who seems completely Scottish.
Do we Scots get an exemption from the "evil Brit" trope - (OK apart from Begby or Fred the Shred, but there aren't really people like that in Scotland, honest).
So it's not so much a "villain accent" as it is a "Republic leadership accent", where the Empire is just a corrupted Republic.