Why it works better than expected
B2B buyers are people with phones. They watch the same feed as everyone else and they are interested in their own profession.
The competition is also far weaker. Most B2B categories have almost no credible presence, so the bar to be the useful voice is low.
What to make
Specific operational content. How something in your industry actually works, what people get wrong, what a thing really costs, honest accounts of a project going sideways.
Avoid corporate updates, office culture content and anything that would fit on a LinkedIn page. It does not travel.
How to judge it
Not by leads. Judge it by whether prospects arrive already knowing who you are and by branded search volume. B2B TikTok is a demand generation channel with a long lag rather than a lead form.