I think Louis C.K. is a brilliant standup. He directed a movie called "Pootie Tang" that was off the wall funny.
"Lucky Louie" is an updated "Honeymooners" after it's been dragged in the gutter for a bit.
The language is HBO-quality shocking and the nudity is gratuitous. Having said that, it's pretty funny. And the language issue for me masks the fact that there's almost NO production values here.
Still, I get a kick out of it.