I think you might need to do stop and do some work on definitions. "Drag queens" are a theatrical performance style. I don't actually know a single gay man who is sexually attracted to drag queens -- maybe there are some who find outlandish wigs and costumes arousing. But I haven't run into any. Perhaps I'm totally wrong and there are hordes of gay men who pop boners every time they see drag queens. But I think you may overestimate the number who do.
And yes, there are different styles of drag -- some are more outlandish, some are trying to be "female impersonators" and going for accuracy, and some are a mix between. I'm sure there may be some who are more attracted to those who are extremely "convincing" or "passing." And yes, there are many men who are very attracted to men sexually, but only if they are "Cross Dressing" to have feminine characteristics. This is the "chick with a dick" sort of scenario that some men find erotic. But that's not a drag queen either.
I do know a few people who find the individual performers attractive, regardless of what state of dress they're in. That is about the individual, not the "drag" of it all.
Drag queens are, of course, VERY different from Cross Dressers or Transvestites, who are individuals who, for a variety of reasons wear clothing on a day-to-day basis that is not aligned with the traditional styles of their birth-assigned gender.
Drag queens put on their drag apparel, do performances, and then get out of that apparel and go home. (Sure, they may head to bar in full drag as an extension of their performance or to promote their appearances.) Cross dressers or transvestites often, but not always, adopt their preferred apparel as a constant in their lives. Sometimes they have jobs where that is difficult, so maybe they only do it at home or when they're going out for a night on the town. I had a neighbor whose job was such that he had to wear suits during the day. Then I'd seem him in a flawless slinky black dress heading out for dinner on Friday nights.
He was NOT a drag queen. He would probably be offended if you called him that. I know I would be offended on his behalf if you called him a drag queen. He was a beautiful, stunning person in clothing that accentuated that. He wasn't doing a performance. He was living his life.