Though this review might not be all that long, I hope those who read these will not skim over it. I am writing this review to spare many people of the pain that is this horrible show.
Anywho, Tim and Eric have tried for ages to be funny. They started with Tom Goes to the Mayor, which, honestly, was rather funny. However, once they decided to try to parody what feels like just about everything that (they think) needs parodying and start to dabble in the crap-fest that is "anti-humor", they tank horribly.
The problem with anti-humor is just that: It's not funny. When you start to get into the meta side of comedy and humor, things get very much confusing and too muddled. As far as your average human being (or even some of your above-average) goes, any joke that you have to think about for more than 10-20 seconds is a bit much. And that is exactly what Tim and Eric try to do.
For those that actually feel like contemplating comedy and reading up on the subject, you might find some form of humor in the show. However, for your average viewer of Adult Swim, it's just not a great show. It's extremely sad to see the directors of the network start to drift from blunt humor like The Oblongs and Mission Hill to this absurd, abstract trash.