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She’s 100% not funny in my book.
I don’t find her funny. But some people must I guess. >

I am glad you said that, I think comedy is subjective sometimes and very informative other times. >

I really don't find her funny. She comes off as preachy and thinking she's better than everyone else in her shows. Compared to Bill Burr or Christopher Titus who make me laugh constantly. >

You know Dave Chappelle is a comedian and he made a joke that Hannah Gadsby isn't funny.
I watch some of her shows and jokes and I personally don't think she is funny. >

Understandable, I may be in the minority - but I think she’s great. >

Most of the comedians that are widely proclaimed to be "not funny" do have skills, they're just given a role beyond their ability to pull off. They're in the top 1% (maybe even the top 0.1%) of humorists and given a platform that is typically reserved for the top 0.001% of working comedians.
It is kind of like giving a good minor league athlete a shot at being a star player in the biggest league in the world. Even if they could work their way to that role, it is so far beyond their current abilities that they look terrible in comparison.