There are a few tried and true formulations for a good isekai. For starters you can have an OP main character like Tensura or Overlord, relatively balanced MC with some special skill like Log Horizon or Danmachi, or a completely underpowered MC, like Konosuba or Kusoge. Your second choice is the difficulty, from pushovers such as Demon Academy Misfit to impossible difficulty like Grimgar and Re:Zero. And of course you choose overall tone of the show, then the size of your harem, those on a serious/comedy axis and a loner/ottoman axis. I digress.
In the first 10 seconds Tsukimichi tells you that it's unique. Let's examine this claim. In this show we have an OP MC, basically Rimuru but human. We don't have a lot of real challenge; most everything goes down easily when MC gets "serious" so somewhat like Kenja no Mago. We also see an odd focus on becoming a merchant/adventurer similar to Kamihiro. The two main harem girls are OP but also a royal pain so a hybrid of Konosuba and Slime Isekai.
All that to say Tsukimichi is simply an agglomeration of different tropes from existing isekai. That's not necessarily bad per se, but it's all mushed together so oddly. For example, the tone is lighthearted most of the time like Konosuba, but then you get these moments of slasher anime what with fingers getting chopped or people being killed in cold blood.
As far as plot goes, there really isn't any. MC is a hero called to save the world but is cast aside instead, like Shield Hero, so he decides to become a merchant??? instead like Kamihiro. It really feels like most episodes are just filler. There isn't a clear villain yet, nor a clear goal besides "learn more about parents."
Character development is not there. We start with somewhat clued in MC and cookie cutter side characters, and we finish with the same. Some moments you think that he's going to make an important character change but he just goes off and does more town building and ware selling.
Overall there really isn't much substance. It's not bad enough for me to say don't watch it, but it's also definitely not good enough to be on any must-watch list. It's just a Konosuba+ Slime Isekai + Shield Hero frankenstein's monster that didn't come to life.
