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Opinion on the 12th division?
Current 12th division? Eh, my opinion on them as a division is mixed like I have a distaste for some of their actions and yet I'm mainly invested in certain characters of that division. If characters like Akon, Nemu, and Mayuri weren't in it, then 12th division wouldn't be as noteworthy to me despite how essential they are to the Seireitei.
The first scene of the 12th division reacting to Rukia's gigai (ew) and even before that where it's likely that they were behind Project Spearhead to use dead bodies doesn't exactly endear me with them lol. I will say that the designs of the individual members in their manga debut fit well with how they work compared to your normal, everyday shinigami, love that aspect of them.
It says a lot that this division's officers were behind it which I feel uncomfortable with. However, I do feel a little sorry for the unassuming shinigami in Squad 12 that are just there like Mayuri being their captain, potentially getting turned into living bombs without consent (who even consents to that?!) no thanks, bro.
However, I'll admit that they're important in creating the Soul Society tech that I enjoyed seeing in the early arcs. Watching them in the TYBW anime somewhat helps in viewing them in different scenarios outside their comfort zone, especially Akon and Mayuri. Akon adds so much personality and quirks to the division's scenes, despite being a non-combative side character who does his job no matter what (dude needs a vacation plz).
Besides that, there are details about this division that do interest me like how they'll create stuff for Squad 11, like Kenpachi's eyepatch and Ikkaku's teeth, like are they open to requests? Also, Hikifune and Senjumaru hail from 12th division before Urahara set up the SRDI makes me wonder what previous purpose 12th division was meant to represent.
Thanks for the ask, anon!