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Pekora is a transcendent master of comedic timing. Her seamless transitions from smug to humiliation are unmatched. I don't know if it's skill, talent, or both, but Pekora's ability to draw the viewer in and organically engineer humorous situations in whatever game she's playing or conversation she's having makes for excellent streams. Furthermore, if you're laughing at her or rooting against her, it never feels awkward. Plenty of vtubers and streamers have a tendency to make that feel uncomfortable, and if things don't go quite right then it can mess with the viewing experience. Pekora does the exact opposite, and she does it well. It's a skill that isn't unique to her, of course, since every good vtuber also does this, but with Pekora it's particularly noticeable because of her overdeveloped ability to radiate smug. I like her many directions laugh.
Pekora is one of the best comedians out there. Apparently she's also an idol, but I can't comment on that.