A lot of my real track time here in the UK is in the rain in anything from mildly moist to heavy rain with puddles on track so yes I love it. Even when the rain is forcing itself up my leg on a soaking wet day in the Atom it's always a challenge.
In racing games, I'd say somewhere near 50/50 for me because the choices are limited.
The games:
ACC
I absolutely love the rain effects in ACC, by far the closest to wet track reality so far especially in VR. Being able to feel the car understeering and being pushed wide, the puddles impact line but are not as deadly as in PCARS2. ACC in the wet is challenging just like real but not impossible, exactly as it should be imo. The wet Hotstint events are a real innovation in racing games and a huge amount of fun too.
Night, storm, rain, the ultimate challenge as far as I'm concerned and it's even better with the latest updates.
PCARS2
Before ACC came along PCARS2 was a good wet weather experience at light and medium rain settings. Beyond that, the puddles became deadly with uncontrollable spins off track. The car settings for rain were realistic too. A good experience with the right track and conditions.
Forza 7
Simplified for sure but especially with the latest updates for road feel and feedback, the rain is a great experience, changing weather and grip levels are handled well too. Sure you don't have to stop to change tyres for conditions but it's fun all the same.
RFactor 2
Hmm...I know some people love it I don't get it at all. Enough said.
F1 2019
By far the best races in each season are in wet conditions. Fabulous career racing fun and the F1 AI can maintain a decent if not perfect pace in the rain.
WRC 8
Ok but again the puddles deflect the cars way too much especially on tarmac.
DiRT 2.0
Like it a lot, realistic wet mud feel in a rally car.
Until you've wrestled an overpowered lightweight car around a track with the wind and rain trying to tear the helmet off your head you haven't lived! Until a game can replicate that ACC does a fine job of replicating a wet track.