They have different styles.
Had.
Cooper and Morecambe vs Gervais and Coogan. Page 2
Yeah, Eric had a long career hanging around with other comedians, years of writing and performing, old school style.
Gervais is still pretty new in the field, he hasn't had the practice or chance to learn all the old antidotes and jokes, he doesn't have a back up.
I raw with laughter when watching/listening to a Gervais production, because I like him, he has some of the same sense of humour as me and just tickles my funny bone.
Eric is a different generation to me, it's distant and old fashioned, I can't relate to him much, I didn't really grow up watching him. I think he's okay, but there's no nostalgic connection, which I think you and his other fans have, so his humour seems a little more sweeter.
But this all goes back to it being a matter of taste.