I do, but it's all a matter of personal preference.
I always see TNA as the company who'll give you more good things on a more consistent basis than WWE, but you have to ignore a lot of flaws. WWE is better at making the "big moments" big and creating larger-than-life stars. Hence why Impact is usually between a 4-8 out of 10, while Raw can be anywhere from a 0-10.
For instance, lets compare the card structure (which is part of writing). WWE has a clearly defined main-event scene, a midcard, a tag division, and an undercard, while with TNA there's a very fluid title picture that doesn't feel that much more special than the rest of the show. While WWE's way makes the main event scene more important and helps with the creation of stars, TNA's way makes the midcard actually feel important and gives you a better TV show with less recognizable stars. I prefer it that way, most people don't.
Then there's the promo writing, WWE has fully scripted promos so it's easier for them to control what's on TV, while Impact has bullet point promos. So with TNA, you get more personality out of the wrestlers. That can be magical with guys like Aries, Roode, Bad Influence if they would friggin resign... but it also leads to botched Hogan promos and whatever the hell Willow is doing. This is also why there's a more diverse group of characters like EC3 and the *gulp* Bromans. More people focus on the bad, though.
There's the "Russoness" and outside-the-box thinking. While I'm not a fan of this Sam Shaw storyline, I can at least respect it from being different than anything I've ever seen before. WWE's overly formulaicness can be a problem except when things organically work.
The backstage segments are the best part, though. Almost every match on Impact feels like it has some meaning to it, something you sure as hell don't get on Raw. Just off the top of my head, from the post-Lockdown ep they spent 15 seconds having Rockstar Spud go crazy and yell at MVP, for MVP to put him in a match with Willow later. So that match had some meaning
If there's anything other specifics, feel free to ask.
The one complaint is that there's always one horrific storyline that's usually the main event (except in 2012, when we had Claire Lynch on our TV) that overshadows a lot of the good TNA does to most fans.