I’m no fan of Siegfried and Roy, nor am I fan of what’s considered adult comedy most of the time anyway, so no, not really.
Comparing it to South Park doesn’t do anything for me either. I’ve seen maybe three episodes and maybe fifteen minutes of the movies over the years and I don’t see the appeal of it either. There might be some sort of subtext I’m missing but the layer over it is so obnoxious (and unfunny) that I’m not going to bother sticking around to try to find it.
And, once again, saying it’s funnier than Scrubs doesn’t mean anything to me either. I’ve seen maybe three episodes of it and while they were adequately amusing, they weren’t funny enough to keep me watching, obviously.
Humor is highly subjective and it looks like you and I have totally different definitions as to what’s funny and what isn’t.
If I wanted to watch something “adult” that’s also funny, I’ll just turn my DVD player on and watch Death to Smoochy, Igby Goes Down, Fargo, et al. Primetime sitcoms do nothing for me.