I happen to love It’s always sunny in Philadelphia.
I find it’s lack of tact and willingness to push the envelope of good taste refreshing. In fact, one of their recent episodes (who pooped the bed) has a striking similarity to a funny story from my college days when we told everyone that Carl pooped the bed (which he really didn’t, but damn was it funny).

The strange pop culture references like mac wanting to be a cooler (like from Roadhouse) is downright genius and the physical humor is pretty darned good too.

Everyone should watch this show if for no other reason than to enjoy the references. Charlie is freakin’ hilarious and I want a Green man costume.
I have an awesome idea for an episode, maybe I’ll send it in. These guys are probably crazy enough to do it.