Whether or not you find them funny, you gotta have mad respect for Trey Parker and Matt Stone. For one, the boys are fearless. No subject is taboo for them. And even if a subject is taboo, they go for it anyways. No one is safe. Personally, I always find offensive humor funniest when it hits close to home, because I understand it better. I feel they have a good grasp of that too because they take every opportunity to make fun of themselves. There's little things, like the crappy animation gag. And then there's bigger, like the whole \m/ premise of the film. For those not in the know, the main plot is that the parents are outraged over the obscene material in the Terrance and Phillip movie. They go nuts, hilarity ensues. Its like Parker and Stone were preemptively combating the inevitable parental backlast to the film. Brilliant!
And the music is actually pretty great too. Mostly, its the lyrics that make it, but then you have gems like the very Les Miz-ian La Resistance. I've yet to find someone who can't help sing along with it. Hell, they even managed to earn an Oscar nod for Blame Canada, although I feel it may have earned its nomination simply so that this could happen. Srsly, Phil Collins beat that? Not how I woulda voted.