Flight of the Conchords is probably the funnier show, but it's not the better one. Entourage is one of my favorite shows that's on air right now, and for good reason. You just fall in love with all of the characters on the show, the show almost convinces you that yes ANYTHING is possible and YOU TOO could make it in Hollywood if you get the right break or two. Seriously, that's the best way to describe how good the show is---it makes the viewer want to get up and move to Hollywood immediately to try and live that lavish lifestyle. Every character is great, the dramatic elements are top notch, the supporting cast is amazing, the music is always great...I mean, the show is pretty much perfect.
Ari Gold is one of the greatest television characters EVER. I really, really like Flight of the Conchords, but Entourage wins here for me hands down.