I don't find myself offended by anything on Little Britain myself, and that sketch with Lou and Andy is not offensive, but plain boring. I much prefer that school of comedians that includes Julia Davis, Steve Coogan, Chris Morris, Armando Iannucci, Patrick Marber (who also writes superb plays), Stewart Lee, Rob Brydon, Richard Herring. They make you laugh and they make you think about a number of subjects in much more of a comical way.
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