entertainment, something that we are unable to replicate ourselves.

Kids watch other kids play with toys, ones that they do not have(in my kids case when they were young), and therefore unable to do
Some people watch video game players do things they cannot do
Some people watch sports, seeing athletes do things they cannot do.

On another point, its hard to make comparisons between them as far as skill goes. 360-no-scope? Yeah, I could accidentally do that. Couldn't accidentally dunk. Agree with you on that premise.
I COULD accidentally make a half-court shot, shoot a birdie, etc.
I was watching a guy beat the old NES Punch-Out in 20 minutes....Blindfolded. I cant accidentally do that.

But yeah, I get it. I love watching sports. Same reason as you. I also like watching gamers.