AOG - I find both shows utterly without mirth or merit so -
I like my humour to involve a degree of intelligence, so obviously Fawlty Towers is the greatest comedy ever for me - it's wit and the skill of the time bombs, set to go off early on, exploding at the end is masterful comedy writing and performance.
I adore Frazier, Scrubs and similar American humour, again, wit and intelligence matched.
I find Miranda and Mrs Brown's Boys far too broad for me - a sledgehammer style that leaves me cold.