Count me in the camp of those who appreciate this work. My favorite movement is the Intermezzo, which I learned and recorded several months ago. A couple of years ago I attempted to learn the entire work (fingering all written in, etc.) but got bogged down on the final movement (which is extremely difficult to get up to speed) and some episodes in the first movement (which quite frankly, are a tad monotonous). The three middle movements are very accessible and fun to play.
For those unfamiliar with the work - you can scroll through the score here: https://youtu.be/8ALuzQ4dLG8
My favorite performance is that by Murray Perahia.https://youtu.be/fJCpWMs32Nw
I distinctly remember the first time I heard the piece performed. A friend of mine was doing grad work in 1968 with pianist Lillian Steuber (head of the piano department at USC). Early one Saturday afternoon my friend drove by as I was walking along the street, stopped the car, and asked if I would like to accompany her to Ms. Steuber's home to hear some of Ms. Steuber's students perform their recital pieces. Unfortunately, I was unshaven and dressed very shabbily, and may not have even showered yet that day....but like a fool I agreed to go with her. Well of course, Ms Steuber had a beautiful home in the Hollywood Hills. As I sat in her immaculate living room on a white designer sofa listening to all of the students play (I was the only male in the room), I felt like a complete idiot. Nevertheless, one student (a Catholic nun who was working on her masters degree) played the entire Opus 26, and I was enthralled. Ms. Steuber was most gracious, and as we left she suggested that perhaps I could come back and play for her sometime. Of course, that never happened.