It's a rather relative and dependent concept.
It depends on someone taste/content.
It influences whether the author makes glaring mistakes, like "I'm an idiot and I put 2k/4k/8k textures everywhere."
It depends on how a given author uses the material editor. (It irritates me when a card uses 60x hairgloss on 60x hair assortments, when it doesn't need to on that many assortments)
It influences the author's artistic skill.
It influences whether they're lazy, like whether they ignore shadows on textures, whether they use detail masks, etc.
It influences how they handle plugins that affect the character's body parameters.
It also affect reproduce characters 1:1.
It also affects what assets it uses when remodeling them in Photoshop (assets without the half-state function are garbage a waste of time).
it also has a lot to do with how lazy the author is when modding, just look at Peter247, probably the laziest guy in the community, all his ports are devoid of half-state functionality, most of his mods don't even have overlay texture implemented.
Detailing has a big impact. It depends on whether the author knows how to detail the body well, how well they handle plugins, and how the body parameters are adjusted so that they are neither as close to vanilla nor as exaggerated as a meatball, when the character is the definition of skinny. It also depends on how well they use shaders and general overlays.
And many more reasons.
In light mods term:
I don't think there's anyone who impresses me.
For example in short:
Almost everyone makes mistakes with texture size.
Character body parameters? no commento.
Details on the character's body? no commento.
Shadows on clothing textures? Let's be honest, hardly anyone does this unless we're talking about asset ports.
Half-state on clothes? 99.9% of people don't even look for worthwhile assets with this kind, to remodeling.
And many more reasons that I don't feel like listing
Let's look at Rohss. He seems to create a lot, but how many of those cards are well-maintained? "fast made cards" no commento xD
However, if we include the people involved in the port, etc, I would mention:
Evaanxd
Alvarna
Neighzorr(ohh man, I can't wait for Bleach's Nelliel to be publicly available.)
Imaxami
People with like that skill