Questions & Answers about Эта диета кажется сложной, но полезной.
Because эта диета is the subject of the sentence, so it must be in the nominative case.
- эта – nominative feminine singular demonstrative pronoun (this)
- диета – nominative feminine singular noun (diet)
The verb кажется here behaves like “to be / to seem” in English. The thing that seems is the subject:
- Эта диета кажется... – This diet seems...
If you used эту диету (accusative), it would normally be the object of some action, for example:
- Я начинаю эту диету. – I’m starting this diet.
But in our sentence, nothing is being done to the diet; the diet itself seems a certain way, so nominative is correct: эта диета.