Agreed with EffEm and jeno--it's one of my very favorite comedies. I can't imagine not finding it funny. It's very fast-paced and sort of surreal at times, and it walks the line between clever and outright silly, which is my favorite kind of comedy. Perhaps it's the industry references that a lot of folks don't relate to? I'd agree that last season was maybe not the best of them all, but a few eps of that season (Oprah!) were truly inspired. Check out the first season before you decide.
The Office and Curb Your Ethusiasm are very hit-and-miss for me. Sometimes I think they're hilarious, and other times, they annoy the crap out of me. I was watching a disc of CYE last night, and couldn't finish the whole disc. I was getting angry at how contrived the plots had to be to make Larry seem so put-upon. Everyone in L.A. yelled at him for no reason at some point.