Thinking back on the third series of Little Britain, I don't know if David Walliams and Matt Lucas knew what comedy is by this point. This series introduces an elderly character called Mrs. Emery (played by Walliams) whose entire reason for being funny is that she pisses everywhere without realising. She'll carry on a conversation even as a shopping aisle fills with piss and her acquaintance grows more and more horrified. "Ho ho ho," I can here the audience chuckle, "she can't control her bladder because she's old and going to die soon!" Am I missing something? The idea of someone not noticing their violent incontinence is tragic, not comic. If you saw an old woman happily walking along as her tights dripped with piss, would you laugh, or feel sad? Whether you'll find Little Britain series three and four funny probably depends on your answer to that question.
The rest is either hackneyed, tired, stupid, gross, or all four at once. Bubbles DeVere (Lucas) was always a one sketch character, and introducing Desiree (Walliams) doesn't strengthen her appeal. The whole reason Bubbles was funny to begin with was that her naked form was grotesque. Now she's like an overexposed horror film creature. She's no longer shocking because we've seen it all before. And seeing a new lot of makeup and prosthetics on Walliams doesn't recapture the magic (what little there was).
Andy and Lou go through the motions. Their sketches in series three and four are like someone telling you the same joke they did ten years ago, except they no longer get it. The only difference is that now Andy's stunts go beyond implausible, to the point where we wonder if Lou, even in the context of this bizarre alternative Britain, is mentally deficient for not noticing.
Daffyd's adventures are cruder and more aggressive, Vicky Pollard is an offensive working-class caricature, and so on. I seem to remember the first series of Little Britain being creative and surreal. But I guess audiences don't want creativity. They want shots of withered vaginas and geriatric incontinence. I guess you can't blame Walliams and Lucas for not understanding their audience.