'Top 3' rather than 'top'..?
'Over-rated' rather than simply 'bad'..?
To me, it seems this thread was put up specifically to be a come-all-ye and a generator of posts.
Ok, for what it's worth (and I know there is hardly any need to say this as it is so widely acknowledged and accepted to be God's Own Truth, amen)....
The Numero Uno, 5-star, gold-plated, certified at Lloyd's, most OVER-RATED British Sitcom of All Time Award goes to (rising inflection)...
(sound of envelope being rustled and opened ostentatiously) ...
(puts on toothy smile, raises voice to unnatural, semi-hysterical pitch)...
... 'THE OFFICE'...
The REAL and much more interesting question is: will any of the easily-led sheep who thought they simply had to run with crowd and feign understanding of the 'humour' in this unmitigated crap-pile of a programme now actually acknowledge as much?