I've heard some say how it doesn't make sense Rimmer and Lister's voices should also switch when it's just their minds that have swapped bodies. What they don't seem to realise is it's part of the gag and not meant to be taken so seriously. I for one love hearing their voices dubbed over each other. Plus it sounds more creative too.
Kind if the point. At this point in the episode he's depressed and fed up living Rimmer's life while Rimmer is ruining his body when he was meant to be making it better.