I think it depends on your experience with them personally, in this day and age anyway since a lot of what they pioneered has been developed further more specifically. You certainly don't need to like the music itself to appreciate some of the things they brought into (or at least popularised in) the industry, but that's what gets them a few newer fans today I think... especially if you're studying popular music history and you're being "forced" to listen to The Beatles (although a lot of the influences that built some of the things we associate with the band were around for quite a few years anyway, started by artists like Bob Dylan, Frank Zappa, etc.).
I grew up with them thanks to my parents, so I've always enjoyed their music, though I think the later albums are better than the earlier ones right now. That in itself is a pointless debate, however restless, but it does kind of underline the fact that you can enjoy some of their music, but not all of it. It's to be expected actually if you compare their pre-Revolver/Rubber Soul stuff to the later works.
I know it's easy to overestimate the impact of the band at times. It's probably because the sound has been developed since then. Still, there are less obvious things that stand out: the audio engineering on the later tracks, album artwork that is discussed as much as the music in some cases, hidden tracks, and much more that I can't be bothered to list. Those just jumped off my head.
So yeah, like I said, you don't need to like the music itself to acknowledge that sort of stuff, although it probably helps. With the latest Beatles craze revival, I can see what you're getting at by saying they're overrated, but to be honest I see more of the other side of the argument. Eh, it doesn't matter really. We all have different tastes.
