I'll give you that in terms of talent they're pretty equal. I just prefer Gervais' approach and the fact that he has themes spanding entire shows. Like the Bible, Fame etc. it's a matter of personal preference, Gervais has shown other aspects of creativity with Extras and The Office which are both damn brilliant.
Perhaps where I get off on the wrong foot with Gervais.
The Office had its moments, but it lingered more on the theme of annoying-as-comedy which irritates me far more than it entertains me -- which is perhaps most embodied by what I consider to be the most unfunny comedy of the past decade:
Curb Your Enthusiasm.
Watching comedy like Gervais and
Curb Your Enthusiasm is like having to endure holidays with a creepy uncle, and his annoying habits, whom you personally plot to kill while sitting next to them at the dinner table -- just to get him to stop.
Good comedy should not inspire me to lunge a dinner fork in the comedian's eye in order to cause permanent brain damage -- just to put him out of my misery.
Perhaps it's a good thing I don't live in L.A., as I'd be incarcerated for killing Larry David by now if I ever ran into him.