Quote: Aaron @ May 23 2009, 12:20 AM BST
It's not a version of another sitcom. It's a version of a book which has been made into a sitcom in the past too. You're comparing them too directly. With each episode it becomes clearer and clearer (IMO) that it's the idea of the middle-management, middle-England, middle-class, mid-life crisis that is being used here, not that it's an adaptation of an earlier show.
It's still comparable, just as a new version of Pride & Prejudice or Bridehead Revisited will be compared to earlier 'definitive' versions.
If it's just a valid, stand alone take of a comic novel and nothing to do with the earlier version, why use the same theme tune?