The Odd Couple is so overrated that it's not even fucking funny. I've never found an ounce of humor in this show, and I have no idea how others did. It's just stupid.
Taxi, on the other hand, easily one of the greatest sitcoms of all time. The show remained so consistent throughout it's run, and how couldn't it with that INCREDIBLE cast it had? It probably has the best cast out of every sitcom in this tournament. Seriously, look at some of these names:
Judd Hirsch
Tony Danza
Danny DeVito
Christopher Lloyd
Andy Kaufman
Carol Kane
Honestly, incredible cast, and they delivered every time they were on camera. That cast made the show, easily, and it's all the reason I need to vote it over the piece of shit that is The Odd Couple.