Much virtual ink has been spent in online debates between those who think that a show about funny people doesn't have to be funny as long as it has enough showoffy esoteric references to appear "smart," and those who see Studio 60 for the spectacular disaster that it is. Yet there is so much wrong with the show that it's hard to pin anything down; you could list things for hours and never finish.
But I think it all comes down to this--the essence of why Studio 60 does not work, why it can never work, why it is conceptually flawed at its very core: Comedy is about tearing down whatever's on the pedestal. That is the fundamental instinct of comedians. Putting oneself on a pedestal is antithetical to comedy itself, and nothing is less funny than a comedian who has put himself on a pedestal. Which is exactly what the characters on Studio 60 are doing all the time. This is why the sketches are not funny, this is why the characters ring false as comedy writers and sketch actors, and this is why the show as a whole is so deliciously irritating.
Let's hope they can keep it up.