Arrested Development is this year's charity case. A better-than-average sitcom that's grossly overrated by some. It doesn't deserve the poor ratings it gets, but Curb Your Enthusiasm or Scrubs would have been the superior choice for best sitcom.
The Daily Show gets a well-deserved win over Chapelle's fluff-ridden show. The Daily Show guys are out there almost every weeknight, making with the laughs. Chapelle still can't provide consistent humor despite the fact that he only does a handful of episodes that are chock full of filler material (pointless monologues/sketch introductions, musical guests). He hits a lot of high notes but it's divided up by so much time-consuming nonsense. Television is a medium that is very driven by fresh content, so I think it's only fair that The Daily Show gets a nod over some 11-episodes-every-18-months sketch comedy.