I have seen everything the game has to offer from beginning to end, and I can say with no hesitation that this game is not worth your money. It has fantastic graphics, great voice acting, and interesting gameplay, though zombie models are reused far too often.
This game is not getting hate because of Ellie's lesbian relationship or Lev being transgender. The game is getting hate because Joel dies due to unbelievable and out-of-character choices, not to mention by a no-name character that Naughty Dog forces upon you. Joel's death only served as a plot device to drive Ellie's anger, and it isn't right to disrespect the fans, nor the character like that. Shock value for the sake of shock value is not good writing.
Having to play as Joel's killer is disgusting, and Naughty Dog forcing Abby onto the fans was a poorly thought out choice, and having to play for hours and hours in the shoes of a random unlikeable character is frustrating.
Worst of all, the ending concludes with all parties worse off, and the player themself having accomplished nothing. You do not get to kill Abby to take revenge, even though that is what the entire plot was about. Killing everyone to get to Abby and then letting her go because of a Joel flashback makes no sense, especially since Joel would have and has murdered tons of men to save Ellie.
All in all, the story is incoherent and disappointing. Subverting expectations simply for the sake of doing so is not good writing. Think for yourselves, and really consider if this game will give you what you want out of it.