This is my favourite British TV comedy of the last few years by quite a distance. The strength lies in the relationship between Steve and Becky (a healthy mix of love, lust and good-humoured bickering), and how they cope with the lunacy of their assorted friends, relatives and associates. The irony is that, although they're the 'benefit scroungers', they are the sanest, most centred of all the characters.
Particularly impressive is the way that the episodes are engineered as real-time 25-minute snapshots. Often a conversation can be overheard going on in another room (although you do have to turn the volume up high!) while we watch what's going on elsewhere, only for everything to reconvene seamlessly moments later.
A good example of this appears on the second disk (which hasn't been mentioned much elsewhere), namely an unseen argument between Paul and Laura over the 'Sporty Spice lookalike' (see Episode 1). Other extras include informative (and often very funny) commentaries (by the lead actors, writer, director and producer), video diaries, deleted scenes as well as some other miscellanea. You certainly get the impression of the love and dedication given to the production.
Picture quality is as good as you're going to get on DVD. As I've been spoilt by HD-quality iPlayer episodes of series two, a Blu-Ray edition would be most welcome.
Also worth mentioning: because it's so superbly written, acted and produced, it is well worth watching and re-watching because there are loads of little details that you might otherwise miss. Check out Laura in particular for little glances, glares and face-pulls.
Him & Her is so good I've given it 5 stars - even though series 2 is even better. Can't wait for series 3 later in 2012.