Your question kinda caught me in a wrong place. It's like asking an mpreg fan (or substitute pretty much any kink here that has as many detractors as it has fans) why they like this really embarrassing and icky and offensive thing. And I guess at that point all we--the mpreg/podfic/name your poison fans --ust have to say is, because we do!
So, I'm not sure what you're looking for when you're asking this question. I can list you all the things that I love about mpreg, all the ways it plays with gender, all the things that bug and trouble me about it. And none of those will make you like it any more.
I love podfic because I love being able to listen to stories in the same way I love listening to audiobooks. It's not like reading. It is much slower--forces you to follow along, paces it for you. It interprets the story for you, and it doesn't work or all stories for me (just like there are mpregs that really bug me :). But when it works, your squick's my kink!!!
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So, I'm not sure what you're looking for when you're asking this question. I can list you all the things that I love about mpreg, all the ways it plays with gender, all the things that bug and trouble me about it. And none of those will make you like it any more.
I love podfic because I love being able to listen to stories in the same way I love listening to audiobooks. It's not like reading. It is much slower--forces you to follow along, paces it for you. It interprets the story for you, and it doesn't work or all stories for me (just like there are mpregs that really bug me :). But when it works, your squick's my kink!!!