In all honesty - I didn't think Napoleon Dynamite was all that funny the first time I saw it. But a friend made me watch it with him again, and it grew on me. There are other shows like this that tend to age well - much Monte Python humor is similar. And some of the Napoleon bits are still not funny...no matter how much you see them.
Studio C is similar. They've got some funny stuff. They've got other stuff that isn't funny. I don't think I've ever watched a full episode, but I like some of their bits enough that they are worth re-watching. And some of their humor tends to grow on you over time.
But to say it is like Napoleon Dynamite is a stretch, in my opinion. Though to say it is an acquired taste may be accurate.