As others have mentioned, the reason why it doesn't really capture the old Spock/McCoy magic is that with those two characters it was a mutual thing they had going, it was a kind of 'friendly adversity', and it went both ways: McCoy liked making fun of Spock, and Spock clearly enjoyed making fun of McCoy, but when it came down to it they were really close (and it was that friendship which made it okay).
The problem with Pulaski is that Data doesn't have the capacity to understand the sarcasm, or at least the ability to "play along" and give some of it back. So, instead it just comes across as Pulaski being a bully, and Data sitting there silently like the shy kid in class.
(Pulaski actually gets over the whole 'bullying Data' thing quite quickly, and by the end of the season in "Peak Performance" she's anything but bullying, but because she does it for the first few episodes of the season, it leaves a bit of a bad first impression of her that's kind of hard to get over.)
The problem with Pulaski is that Data doesn't have the capacity to understand the sarcasm, or at least the ability to "play along" and give some of it back. So, instead it just comes across as Pulaski being a bully, and Data sitting there silently like the shy kid in class.
(Pulaski actually gets over the whole 'bullying Data' thing quite quickly, and by the end of the season in "Peak Performance" she's anything but bullying, but because she does it for the first few episodes of the season, it leaves a bit of a bad first impression of her that's kind of hard to get over.)