I generally enjoy British humour a LOT more than US humour, but in the case of the Office, the US one stands out more to me. I find the events and characters of the UK office just too absurd. I mean, that's standard fare of British humour, but it's supposed to be an office - that is, easily relateable. The US office is more regular, and relies on the interactions of standard office personalities a bit more, rather than strange occurrences. Obviously this isn't a universal observation between the shows, and they have much in common - including being funny.
As to the characters; my above statements apply primarily to Brent and Scott, as well as the shows in general.
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