You know, I'm probably going to be hated for saying this but:
The Office is mediocre at best, and if that's the best comedy you have to offer you deserve to be in last place.
There. I said it.
Actually, I agree. The Office is like the emperor's new clothes for me and my wife. It seems like most people we know just LOOOVE The Office and have repeatedly told us to watch it. The handful of episodes (4, maybe 5?) we've watched were somewhat amusing, but not really that captivating, at least to the point that I would feel compelled to watch it every week.
And yes, I get that it is "subtle" humor; it's just not that
funny. I'll take a Christopher Guest movie over The Office any day.