I also appreciate the fact that this game is designed for both male and female gazes - which is super rare. Watching Felicia Day play this she got very excited about being able to design the person who attracts her and she gushed over the attention that went into the hairstyles.
There is also the fact that armor on women looks like proper armor and not a metal or leather bikini. BG3 breaks a lot of standard tropes.
Is the game really designed for both male and female gazes, though, or is it just for female gaze? There's only one female companion that possibly qualifies as male gaze content, and that's Shadowheart. For female gaze content, there're Astarion, Gale and Wyll. Some are even clamouring for Halsin to be added to their list.
Looking ahead, Karlach is not male gaze material, and neither is the werewolf halfing, based on datamined information.