We are in our 60's and haven't laughed this hard since Frazier. Thanks to our PVR, we can pause to recover our breath between gags. Can't imagine how anyone could watch this straight on. There's no way we would have caught all three "nurse's outfit" gags in last week's episode without the PVR.
Whitford delivers the jokes with aplomb and Hanks is an excellent straight man.
The humor is not as sophisticated as Frazier, and it can be a little childish at times but it has enough good ones to carry the show.
Of the shows we like the most (Burn Notice, Good Wife, Boardwalk Empire) we like The Good Guys the best.