I don't think anything touches South Park overall, Simpsons has to be the closest tho. I mean, how do you compete with:

Beating off the dog is not appropiate when we have company, I mean ever.

For one single episode/clip, I think Beavis and Butthead's Vaya Con Cornholio might be the funniest 12 minutes of TV I have ever seen.

I think Seinfeld and Southpark can each have its own place on the mantle.

Southpark is hilarious, this is true. But they're allowed so much more freedom then Seinfeld, what with animated characters, being on cable and the ability to swear freely for the most part. Seinfeld is easily the funniest sitcom of all time, the writing there is tops, although AD is quite hilarious as well and may have given it a better shot had it been allowed to go on for more than 3 seasons.

get ur own opinions