Well said boys. This is possibly the smartest comedy on TV, outside of South Park. Jody Hill, DGG, Ben Best and Danny McBride have created something unlike any TV show out there. It's dark, it's depressing, there are hardly any redeeming characters, it's hilarious, it's obnoxious. They don't sugar coat anything. It's almost like... real life.
edit - you could say that the It's Always Sunny guys qualify, but at the end of the day, those guys aren't responsible for their actions, because they simply move on. Eastbound and Down always has repercussions for Kenny's actions. There is an actual story arc, with each episode relating to the other. I can't think of one comedy off the top of my head that uses full seasons to flesh out story and character arcs. Most comedies are stand alone for each episode.
Eastbound and Down is both a comedy and a tragedy. It's brilliant.