1) I like the matches.
The way I equate it to people, if they ask, is wrestling provides the excitement of the final battle at the end of a super hero movie with actual, often times live, athletes. Few forms of entertainment can compare to a live wrestling show.
2) I like the characters and stories.
The "show about a wrestling show" concept has just always appealed to me. It's a lampooning, ridiculous, farce but it's also a smashmouth, exciting, spectacle full of unique, diverse, larger than life characters, compelling stories, and athleticism.
3) It's fun.
What else can I say. A wrestling show, when done right, is one of the best variety shows there is. There's comedy, drama, violence, music, passion, excitement, spectacle, and, if you go to a show with a budget, fireworks.