I've just watched up to the last episode on Netflix in NZ. Not a fan at all.
In my view what made The Office and Extras really funny was that they pointed out the ridiculous in everyday situations. Ricky Gervais always plays himself (in my view) and he made himself a sort of everyman who did the ridiculous things that people do.
What's made his subsequent work not funny is that he uses his characters to make some big point about the meaning of life. And Gervais' points are always pretty banal and often just plain wrong. I found the first episode funny because it was traditional Gervais: someone in grief was reacting in an uncomfortable way that reflected the ridiculous side of life. The subsequent episodes are full of platitudes and cliches, and the humour got sidelined.
For example, Gervais' character is held up as a good person. Why? He's a manchild with the sole redeeming feature of being funny to his dead wife. He's never had to look after anything but himself, and his life up to that point has consisted of pootling around amusing himself and playing pranks. The woman in the graveyard who says he's a "good person" is simply behaving decently to a relative stranger, yet we are supposed to believe it's true. In fact his character is an irresponsible twat who gives a junky enough money to buy an overdose. Quite what point Gervais is making here I really don't know. The other characters are all cliches in other ways, with the women held up as emotionally responsible rescuers (including the tart with the heart and the nurse) and the men as blundering idiots (rude old man, weak boss, dull co-worker). We also have the obligatory Gervais digs about religion, but Monty Python they are not.
When I got to the end of the penultimate episode, when the new hire gets all emotional and tells Gervais to "please be happy" I started to laugh, and I reckon Oscar Wilde would have too. Then I decided to put it on hold and read some reviews: apparently the final episode is even more serious.
A Guardian review says Gervais thinks this is his best work ever. I really hope he didn't say that. He used to be so much funnier, back when he didn't try to be some TV philosopher.
I worry that he's becoming another Ian McEwan, Alastair Cook or Wayne Rooney: someone who was so good once that their audience (mostly in the UK I should add) hasn't noticed that they stopped being good some time back.