I've watched about 3 minutes of that show over 2 episodes and I can't watch it. It just looks so stupid.
I always end up tuning it out. For some reason, though, the commercials I've seen for their newest episode (and i'm not even sure if its aired yet) i find funny.. Black is a news anchor and introduces Showalter as the weatherman.. i just find the way he whispers "lick my butt" humerous, i dunno.
I've never really liked their comedy though. They used to have another shortly lived show on comedy central with a third Michael, and i've seen the three do stand-up under the name "Stellas" or maybe it was "The Stellas" and still, not funny.