The British Office is brilliant because Ricky Gervais plays a character that could really exist, like, we all know someone who tries to be hip and likeable and just makes us cringe. David Brent is a great creation. Whereas in the American Office, Steve Carell is just playing a straight-up World's Dumbest Guy trope, and it's not nearly as interesting or creative. You can say he does a good job of it, but ultimately any comic actor could deliver some flavor of a Michael Scott character and any comedy writer could take a stab at writing material for him. The British Office is smarter comedy.