I remember when Big Bang Theory came out, I watched it with a group of friends (all geeks) for the first time, everyone excited about a new comedy show centred around geeks like us. We laughed a couple of times, and I noticed my flatmate only giving a smile every now and then. When I asked him why after one particular joke, continuing to smile, he said that he felt like the show was insulting him. And I knew what he meant.
Today none of the group watch it - I will occasionally if it's on tv, and it'll get a chuckle or two out of me, but really it feels like it's laughing at me all the time. I don't feel too seriously about it, but there is that element to it, and I can't shake it. None of the guys watch it not because they feel insulted, but because they genuinely don't find it funny. They change the channel whenever it comes on, or skip over it in the listings. Shows like Community, on the other hand, are loved by all of us.
IT Crowd, on the other hand, is one of my favourite shows, and I agree with everyone who says that it's laughing with us, instead of at us. It may be somewhat more offensive if it wasn't for the absolutely ludicrous or absurd situations the characters find themselves in - Moss and Roy trying to set up Jen with "the Internet" joke and failing when all the corporate suits are so dense when it comes to computing that they think she's doing brilliantly, Moss with his laptop and flight sim gear in the park, getting on with a group of guys talking about soccer ("The thing about Arsenal is, they always try to walk it in!" is still one of my favourite lines from any show), Richmond hiding in the server room and getting scurvy (not to mention all of his idiosyncrasies), Denholm's absurd behaviour... it's wonderful stuff.
The fact that it followed on from Father Ted is just the icing on the cake, from one pants-wettingly hilarious show to the next. Thank you, Graham Linehan.
Both shows have a laugh track, but The Big Bang Theory actually needs it.
This. I would laugh at IT Crowd if there were no laugh track - maybe a little less, as laughter inspires laughter it seems, but still. I've watched those clips on YouTube of Big Bang Theory and I was scratching my head over it - what is there to actually laugh at the majority of the time? Every nerd reference gets huge gales of laughter for no reason at all.
Edit - Just to note, I work in IT.