Very tight - I don't quite understand why. One of these men created the best comedy of the last 20 years. The other one is an angry Scot who uses "shock value" as his one and only weapon.
Understand your point, and Gervais has slowly been getting worse, but ANIMALS was probably the best stand up show of the last 10 years. Painfully funny.
I find both very funny but Gervais steals it for the Office, Extras plus his stand up shows, Animals, Politics and Fame (I think the last ones right). Boyle is more of a one trick pony, a funny one trick but one trick only.