Akebi-chan no Sera-fuku is an odd show, but odder still is its fanbase's insistence that it isn't what it is. On the one hand, it's an altogether too-precious series about a first year middle school student and her friends, whom she makes altogether too easily, having fun doing various things together - a nearly pure example of a cute girls doing cute things show. There's not really much conflict, everyone likes Akebi immediately... it's a bit reminiscent of something like Aria or Amanchu!
On the other hand, its source material is an ecchi seinen comic. The show tones this down, especially after the first four-ish episodes, but it is what it is, and its source material is its source material. I don't think it's at all unreasonable for people to find it off-putting on that basis, but gosh if the community here does!
Anyway, is it great? Nah, Non-non Biyori, Flying Witch, Yuru Camp, or even Kiniro Mosaic are better CGDCT shows. Is it bad? Nah, there's way, way worse out there. What it is is a bland-ish show that is carried by sort of amazing animation. I specify "sort of" because, while the actual quality of the animation is great, the blatant CG that doesn't really fit into the show is everywhere. Animated characters on hyper-detailed CG backgrounds is jarring. The character designs are controversial too. They don't bother me too much, in that I've seen worse, but there's kind of a melted candle look to most of them. There's not much to the characters, or the story, or the comedy, much of what we get is kinda safe, and same-y, and that's fine. This show is fine. It's not a masterpiece, it's not a disaster, it's just fine. And I'm fine dropping it here.