I have to say, from a British perspective, American tv comedy tends to be pretty boring and formulaic for my tastes.
That said, the drama series from America are spot on, and American comedy movies are generally the best, so it seems to me that there is some sort of cap imposed by tv companies on how far a sitcom show can push the envelope.
Now cartoon shows like Simpsons, South Park, Family Guy etc, they seem to have no such limits!