These two guys have probably been the biggest figures in domestic comedy in the last ten to twenty years, and both have at least one bona fide classic sitcom on their CV's. Who's best?
For me, it's easily Steve Coogan. Coogan is a genuinely great comic actor, and he's got the sort of breadth and depth that Ricky Gervais can only dream of. For instance, the Abba Alan performs in Knowing Me, Knowing You is something old Fatty Gervais could never do. Ditto for the brilliant "door as table" sequence in the second series of I'm Alan Partridge. And let's not forget, Coogan was also doing the comedy of embarrassment long before The Office (who can forget Alan Partridge calling Tony Hayers a shit). I like Gervais plenty, but he just hasn't got Coogan's panalopy of skills.