I've only seen season one so far. I've got season two and the Christmas special on DVD but haven't watched it yet. I enjoy watching David Brent (boss) constantly keep digging bigger and bigger holes as he tries to worm his way out of something he said or did. I love how Tim pokes away at Gareth who is just so full of himself and seeing how frustrated Gareth gets. Hehehe.
I guess it comes down to personality and what we find funny. For example, I can't stand Ben Stiller. I think he's supurbly unfunny. I can't believe he's from the loins of Jerry Stiller. I saw Meet the Fockers last week and just want to punch that twits idiot face in. I outright refuse, when I can, to watch anything he's in.