This show has suffered in terms of public opinion due to the fact that everyone is constatnly thinking about Ricky Gervais' last sucessful show (The Office). In my veiw this show is far better than The Office for the following reasons:
1) The main character, Andy Millman, is more human than Brent. Brent was funny, but he was more of a portrayal of what we all hate about our bosses in the workplace, whereas we feel a bit more connected with Andy. He cares for his friends, he admits his mistakes, and has a strong opinon on everthing.
2) The character of Maggie is also wonderfull. The way the actor portrays her combination of childish innocence and utter stupidity is just funny on it's own
3) You can never guess where the show's going to go. One week they are on location with an enraged Ben Stiller, the next week we are in a studio with over-active 'hard man' Ross Kemp. The guest stars do great performences by playing twisted versions of themselves (Kate Winslet was one of the best)
4) It still that special brand of humour which was in the Office that makes you both laugh and cringe with embarassment at the same time.
And that's why I prefer Extras to The Office