Although there are broad distinctions between US and American comedy in that - at its best, British humour tends toward a very English type of surrealism - The Goons, Python, Little Britain, etc. Great Brit sitcoms like Fawlty Towers and Rising Damp also tend to focus on v. nation-specific ideas of class mobility.
America has produced some of the greatest comics - Groucho Marx, Woody Allen, Richard Pryor, etc. - but most of what i see of it today I don't really like. There's an underlying sentimentality that runs through so much of it (especially the sitcoms) that I think a lot of British people find awkward.
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