I've seen every episode of both versions, and I'd lean slightly toward the American version. I agree with the other people in here - the Dwight vs. Gareth comparison is really, really tough. Both characters are great, but they're clearly taking different directions with the role. Personally, I'd love to see another character on the American version that tries to capture the parts of Gareth's character that got left out in the transition.
And the US version needs to do the trivia night episode. My favorite from the British series.
