Oh, I've been wanting to voice my opinion on this for a while, but there wasn't any thread about it on /bun/.
Anyway, I really, really liked the repressed and minimalistic atmosphere it had, for example the conservative use of music and the deadpan manner everybody acted in and delivered their jokes in. It twisted the tired manzai formula in a fresh direction. It sort of made me think of The Office for a moment (though the styles of humor are obviously different), but then it'd just suddenly throw all of that out the window and go completely insane. It just did what a good comedy should do, and almost no anime comedies does. It knew when to hold back and when to go crazy; it knew how to be unpredictable, and it had a nice level of detail too.
It was just a really nice piece of artisanry, which I feel is getting rarer and rarer, not only in anime, but in all media.
The OP is awesome, the ED is beautiful. I really love how some anime aren't afraid to be beautiful, contra American animated comedies like Family Guy.