Gir and religion - 2 of the stupidest things created by the human race.
But I figured out why I'm one of the only people who can't stand Gir. People aren't watching the show for the dark humor aspect - they want cute, random, funny. And that's exactly what Gir gives them. Others aren't finding humor in the same places as I. For example - the doom song. One of the Gir lover's favorite things. But it seemed like the funny part was that poor ole' Zim had to drift through space hearing doom, doom, doom, for 6 months. (or however long, not quite how long it was) I thought it was funny, at least. A good analogy to Invader Zim is Eminem. Gir is like Not Afraid. (sure you heard of it, that song was pretty overplayed on the radio) Most people praise music if it has a good message, or it's relatable. This song fell right into that category, so a lot of people liked it. But I prefer to listen to listen to a song like Insane. This, most likely you haven't heard of, but it's a fun, catchy, and clever (fictional) song about how Eminem's step-dad would rape him. The majority aren't going to find humor in something like that. They'll want something like Not Afraid. It's like Invader Zim - of course people are going to like the random, cute character (Not Afraid - the song with a positive message), not the other parts of the show; for lack of better words - the 'dark' and 'gross' humor. (Insane - a song people would find sick or wrong)
Episodes like the one with Pustulio and Dark Harvest are perfect examples of what I find funny. Zim stuffing himself with a bunch of kid's organs. XD And the ending of the Pustulio episode (gah, can't think of the name gonk ) where Pustulio explodes and floods the school, and Zim is left to clean it up all the pimple juices with a lil' sponge.
This is what I've observed based on what Gir fans post. It all comes down to preferences.