As someone how has watched kdrama's since 2016 and has watched over a 120 kdrama's and 40 kmovies. I think it is safe to say that I know what I'm tallking a about.
It is good but not that good!
Don't watch it because of the viewer rating:
https://mydramalist.com/article/queen-of-tears-officially-surpasses-the-ratings-of-crash-landing-on-you

Crash Landing is better, if it came out this year instead of 2020 it would have had a much higher rating. A lot has changed in the last years, kdrama's are way popular now then only a few years back.
Back in the day we only had a couple kdrama's a year and a lot where very good, but now there are just too many which also gives us a lot of bad ones.
I mean come on! Who remenbes the days of amazing Kdrama's like "My Mister", "What's Wrong with Secretary Kim", "Mother", "It's Okay to Not Be Okay", "Prison Playbook", "True Beauty", "Mr. Sunshine", "18 Again", "Mr. Queen", "Descendants of the Sun", ...
Seriously the industry felt a lot more honest back then, now it feels like it's all about the money. They are anouncing a new kdrama every hour now its ridiculous now.
I will even go as far as saying that : assuming that a kdrama is better based on percentage of viewer rating is a insult to the industrie and to all the master pieces and the people worked on them really hard.
Queen of Tears is good but not as good as Crash Landing, just because something has a higher viewer rating doesn't mean it is better.
If you are a real kdrama fan you should watch the classics even if they are a couple of years old, instead of watching the hyped up ones.