I think that there are numerous reasons why BBT doesn't work for various people. I mean, it certainly doesn't for me! But I have trouble watching any three-camera, laugh-track sitcom.
That said, one person's immersion is another person's inability to suspend disbelief. The very things that you might like about the show (for example, the references to aspects of nerd culture that you otherwise wouldn't get in a primetime sitcom) might be exactly inline with the things other people dislike about it (that it traffics in that culture, yet gets details wrong or makes fun of aspects of the characters).
It would be like someone in the 90s saying, "How can you not like Friends? That's totally how the post-college, 20-something, restless life was like!" And someone else replying, "Really? People were able to afford massive apartments in Manhattan like that? Tell me more!"
What works for some people (and at some times) doesn't work for other people at other times.