The best thing about Eli is its originality. Though the Lawhead brothers copied this idea with City of Dreams, Eli was the first of its kind: a modern day version of the story of Jesus.
When an atheist reporter is injured in a car wreck, he is jolted into another world where there is no Christ or Savior to save them or cover their sins. Once he meets that world's Messiah, he begins following him as a disciple. It's interesting how Bill comes up with interesting equivalents to the miracles Jesus preforms. And while there is the potential to be a romantic subplot, Bill doesn't pursue it.
This isn't the kind of book for characters, so I can't really judge that area of the book.
This is probably Myers' best book because he didn't try to do something weird or spiritually off-the-wall. This book is worth your time, and if you haven't read it, read it very soon.