Does The Last of Us Part II Remastered have Audio Descriptions?

Yes, and you can find options for Audio Descriptions by following the below menu pathways:

Options > Accessibility > Screen Reader and Audio Cues

Screen Reader: Enables narration of on-screen text. Swipe upwards on the touchpad to request a screen reader description.

Making Of > Commentary > Toggle Cinematic Descriptions

Cinematic Descriptions: Descriptive audio during cinematics. This provides a spoken description of key visual elements in the scene.