There are two things you need to be happy: beaches and tacos. So when there's a place that you can go where you can dine on BEACH TACOS, I will likely suggest you go there as I just did this past weekend.
And if you do make the trek to Rockaway (which really isn't that far at all from the city), please get the fish tacos. I was a little disappointed when I realized they're deep-fried fish tacos and not, like, California kinda fish tacos - but they're still really tasty. And the Mexican corn? Get the hell out of here, I could've eaten five of those. Definitely the best thing on the menu. Also note that the chorizo tacos are nothing to write home about.
Would this place be as popular if it were in Manhattan? Crazy doubt it. But since it's in the middle of nowhere amongst (mostly gross) beach-type food, it makes sense why people are so into this place.