Personally, I'm not a fan of variants for the sake of variants. I just don't see the point. This sort of marketing is clearly not aimed at someone like myself. I can see what they're doing, reminding the world who Abe Sapien was before he changed and celebrating that over the issues that will eventually become the first trade. I just don't think variants are the best way to do it... though I suppose they are the best way to cash in on it.
I think my biggest problem with variants is just that they seem (at least by my estimation) solely made to appeal to collectors. It's not motivated by story or character. It's simply to appeal to the people out there that will by two issues of the same comic so that they have both. And to me that's one the things that's really wrong with the comics industry in America. The selling point of the comic should be great writing, great art, and a well-made book to showcase them (this is of course very idealistic, I know).
It'd be nice if these variant covers were just put on the back cover of the regular issue. That way it's still celebrating Abe's career in the B.P.R.D. without exploiting anyone's collecting tendencies, and everyone that buys the book can enjoy it. But I respect the spirit of these covers. It is about fun and celebrating Abe, and that's a good thing.