British version the characters test the boundaries of believable human conduct, eccentricity and stupidity - but remain actually believable and then face believable consequences. In the American version multiple characters (including Michael and Dwight) are constantly doing things that are funny - but you roll your eyes and know (a) no sentient human would actually fall for the crap Dwight falls for or say half the stuff he has and (b) no American boss could last for a decade constantly pulling the shenanigans Michael pulls, even at a mid level paper company.

I know this post will get ratio'd 10 - 1 w thuds bc y'all get think the American copycat version is the best thing in comedy history, but I find the comedy much more entertaining when it tests those boundaries rather than just explodes them -

and then, in the British version, David Brent still gets fired after two seasons and they move on, leaving a masterpiece behind.