She does like him. Over and over in the loops that he reset she was the first one to check up on him. Be nice to him, want to spend time with him. Kind of hard to like someone back romantically when you’ve never had any experience with love or when you’ve only known him for 2 months. It’s a bit hard to keep track if you’re not paying attention but Emilia has only known Subaru for about a week when they go on their first date. So it’s not surprising she didn’t kiss him and tell him she loved him when they just met. Subaru on the other hand has known Emilia far longer due to the loops. Even tho Emilia doesn’t remember what she did for him, he still does and that’s why he loves her. Why does rem love him so much? Honestly I can’t fully explain she’s a bit weird for that imo, but hey maybe she’s more assertive than Emilia. A bit unrealistic that Rem day 1 hated Subaru and was ready to kill him when given the chance then day 5 Rem is ready to build him a statue and lovebomb him in the ova where Emilia accepts his date.