What’s up, bitches?! This is the funniest show on TV, period. 30 Rock and The Office are close, but It’s Always Sunny in Philadelphia makes me do a spit take at least once an episode. It might not be fair to compare a cable program to anything from a network because cable allows for much more room to maneuver (think a chicken coop versus Versailles), and in all honesty, if you took out all the dirty and controversy of It’s Always Sunny, you probably wouldn’t be left with much. However, that’s not to say that the show’s sex, drugs, violence, alcohol, and just general lack of principles is gratuitous or overbearing; it just happens to be the ethos of the whole operation. Bless its amoral little heart. This Philadelphia seems to be located in the same parallel universe as Seinfeld’s New York; any given set of circumstances starts out normal enough before deviating into a situation that isn’t exactly impossible but far from probable, helped along by each character’s perpetually self-serving agenda. It goes without saying that innocent bystanders are taken out along the way, which is why this show’s motto could be “It’s all fun and games until someone gets hurt…and then it’s hilarious.” While it’s spiritual predecessor may be Seinfeld, It’s Always Sunny, for my tastes, far surpasses that show’s admittedly formidable comedy. This could be said to be another apples-and-appletinis comparison because of the network/cable difference, but Larry David has proven with Curb Your Enthusiasm that his brand of humor translates well to a less-restrictive outlet. However, it and Seinfeld possess the same sort of wry, aloof perspective that I think is completely blown out of the water by It’s Always Sunny’s manic energy and borderline slapstick atmosphere. Dry irony definitely has its place in my affections, but I can’t resist a glam-rock duet about superhero Dayman and his powers of karate and friendship. If Arrested Development was still on the air, I would say that my belusted Philly crew would have to take a backseat, but since the Bluths live on only in our hearts and DVD collections, It’s Always Sunny in Philadelphia reigns supreme. The fourth season begins September 18th, which happens to be my birthday. Sadly, I will be in New Jersey during its airing and not in my Philly suburb (yet another reason to love the show; hometown pride, holla!) but I will be watching anyway. I suggest you raise a shot to it as well.