The first season of Curb was terrific. The second and third were even better. Like Seinfeld, the supporting characters are hilarious and memorable. Also like Seinfeld, there are often several very funny strands that run together in the better episodes. That makes it especially fun to watch more than once, as you don't always remember how everything fit together.
The show is edgier and more cutting than Seinfeld. To many, this is part of its charm, but others find it off putting and uncomfortable to watch. David is not afraid to take chances and occasionally miss, yet the show is still consistently fresh and funny. The show began with a small cult following, but has become an "in" show that more and more people are watching.
Not everyone likes Curb, but to those of us that do, no show is funnier.