It's not the entertainment factor as much as the variety and the scope that LTT offers. Other YouTubers might do better reviews (lol, sorry), but as Luke said on the WAN show in the recap edition (I guess) is that hardware is kinda getting boring now, just small increaes in performance. So there are very few options to diversify into if you want to keep the edge over other YouTubers.
Plus, watching Linus not having a clue or messing things up is so much fun.