For me if I had to pick a good contender it would be the UK version of The Office.
I know many tend to debate how Ricky Gervais really fell off and how he repugnantly acts like a whiny centrist edgelord but me personally IMO I actually don’t think he was ever funny not even a little.
His big break through television was just so painful to sit through it’s so charismatically boring the characters are completely generic at best (notably Tim) or straight up insufferably unlikable at worst (especially the protagonist David FUCKING Brent) and most importantly the humour is just embarrassing.
Always seemed like The Thick Of It but without the nuisance tongue in cheek and charming satire.
There’s a big cultural difference between Curb and Partridge - cringe isn’t universal!
Specifically, Larry in Curb has a distinctly American sense of individualism. He does what he wants and doesn’t care if someone doesn’t like him for it. The cringe comes from his attempts to enforce his own set of unwritten social values on others.
Alan Partridge is the exact opposite - fundamentally insecure and desperate for approval. His cringe comes from lack of self-awareness and trying to fake social status, which is painfully obvious to a British audience with our deeply ingrained sense of class.
Ultimately, taste is taste, but I think that goes some way towards explaining why some people like one or the other but not both.