I've watched the first two episodes on the show, and there's not much to say about it. The show is an animated version of podcasts of Ricky Gervais, Stephen Merchant, and Karl Pilkington. We all know Gervais and to a lesser degree Merchant from The Office and Extras. Their discussions revolve various topics (mostly crude ones) until Mr. Pilkington says something stupid. Gervais and Merchant jump all over him, and ridicule him for the dumbest ideas. It seems fake (someone actually thinks humans lived with dinosaurs?), but it's funny nonetheless.
The animation adds a visual cue to whatever ridiculous thing they are discussing. Other than that, it's plain talking. You could easily find something similar on the radio or online. There's really no need for TV show. Given that the show is very cheap to make, HBO will probably air it for years. Television is a visual medium where stories flow across the screen. A cheap amalgamation of clips doesn't cut it.