So what would count as an enjoyable wish fulfillment anime? I mean, you can't really sell them as shows on tier with stuff like Evangelion and Cowboy Bebop, but which ones make you say: "Hey, this isn't all that bad! This is actually pretty fun!"
For me I'd say Accel World would qualify as one. Thanks to its game world actually being interesting and it having some well-animated fight scenes, the show itself actually comes off as watchable and fun. This is despite the fact that the premise is literally: "the popular girl in school confesses her love to a short fat loser because he's good at virtual video games and wants him to join her in a bigger virtual video game."
It was also written by Reki Kawahara, A.K.A the writer of SAO. Now I know that sounds like an instant turn-off, but Accel World shows that people who wrote stuff like SAO can very much improve.
The more I talk about this the more I want a S2 of Accel World.