Not had them since I was a kid mallyh.
My Mum used to make the batter and dip the thick slices of Spam in it.
Used to love it, but would probably find it too greasy now.
I think only people of a certain age really like them. When I grew up, you ate what was put in front of you or went without. Still like offal and the like. Still like Spam!
I can't recall having spam fritters since my school days but I liked them then and I get through plenty of cans of Bacon Grill (which isn't that different, really) nowadays, so I suppose that I might still like them now.
The reviews on Iceland's website show that the ones they sell are a "love 'em or loathe 'em" thing. i. there are loads of 5-star reviews but plenty of 1-star reviews too, with hardly any at all in between!
https://www.iceland.co.uk/p/spam-fritters-300g/81243.html