As I mentioned at the end of my review of Season 1, I thought the material was going in a broader and less funny direction at the end of the season. I watched season 2 mostly while doing other work (unusual for me): it wasn't as bad as I anticipated (and the first 3-4 mentioned with the previous season were the worst of the lot), but it wasn't terribly good either. "In Concert" was a particular stand-out: not because it was funny, but because they tackled an important issue. Specifically, the Who concert in Cincinnati (only a couple months before the broadcast date) at which 11 people died in the crush to get in to general seating (Wikipedia on the concert).

I'd recommend to anyone to watch the first season, but I think the second season is only for the very dedicated.