'I have nothing to declare but my genitals'? And you object to being called an amateur writer? You've kind of proved my point, as your pun would sparkle like flob on the back of a parka in any episode of G & S. Perhaps you might one day write for the show if it continues to be a hit.
Back to the analysis.
It's not a matter of taste, as I have made clear in earlier posts. Fawlty Towers and Only Fools and Horses are not to my taste, but I recognise their quality. As for 'not getting it', you need to read this thread from the beginning. I wrote most of it and I have provided line by line evaluation of the writing, and scrutiny on both the production and marketing of the show, not just 'it's shit' type of comments. You're right, I don't like it, but it interests me and it is so popular that I can't ignore it. I have said this before as well. The success and reception of this show is something that aspiring (amateur) writers on this forum need to examine. A recent Radio Times article called the show 'brave' for introducing a 'soap style' story element - Nessa's pregnancy. This is a round about way of saying, it's not funny anymore, or it's not really a sitcom - an example of the status and respect that is accorded the show. A returning sitcom that wasn't all that heavy on jokes might be considered a failure. G & S is the BBC's 'flagship' sitcom and it is brave and different. A flagship sitcom might prove the best example for wannabe writers to look at. No doubt, there are a few 'Bryan and Tracys' being written right now, whilst others are trying to work out what it is about an ostensibly dull and linear trek through dating, teen marriage, male-bonding and babies with feeble and nicked jokes that has proved so popular.