I mean I know it's much loved, that's pretty much the point of the thread, to set yourself up for people disagreeing with your nominations
I do get what you're meant to enjoy in it, that's also why I compare it to Seinfeld - you're meant to cringe at how awful these characters are, while at the same time asking yourself whether deep down there's any of it in you too.
I'm not sure who started this comedy 'genre' (if you can call it that) incidentally, but seems like there's been quite a lot of it since the Gervaise / Peep Show stuff.
I just don't enjoy this particular one though. I haven't found any of the situations clever, or the characters interesting.