Damn this is a toss up if I ever did see one. I absolutely love Charlie Sheen's wit and humor in this show as it's all about the male braggadocio, and he fits that part to a T.
That being said, Scrubs is probably one of my favorite shows of all time, and even in it's dying season it is still just as funny and teaches you a lot about life. Thats what I like in a show, I love a show that can make you laugh, make you cry, and then make you think. This show does that all the time. So as hard as it is for me to vote against Charlie Sheen, it's even harder to vote against John C. McGinley and his portrayal of the ultimate macho man, Dr. Cox.
My vote goes to Scrubs.