I watched the entire boxset over the course of 3 nights after recieving it for Christmas, which just says it all.
But here's the thing, watch it on your own and it's not really that laugh out loud funny. It's funny in the way that the ideas BEHIND everything are funny, but it's not laugh out loud funny. And it makes up for that by being a FANTASTIC drama that you can't help but get sucked into.
There's genuine character development going on over the course of the boxset with a whole host of likable and unlikable characters (who all, by the way, turn in excellent performances.)
It saddens me to see people rating the Special lower because it's a much darker affair, because as pretentious as this will sound, the special is as much a redemption story as it is a comedy, and Andy's character truly has to hit rock bottom before he can really redeem himself and regain his self respect, and the execution is perfect.
The scene in the big brother house where Andy gives a 5 minute rant genuinely moved me to tears and is one of the most poignant statements made in recent years in the field of Comedy.
On the other hand, watch it with a friend or two and it becomes side splittingly funny.