Hey Mr J I hope all is well!
But Fawlty Towers the #1 funny show? Funnier than Sgt Bilko (one of my many role models)? :-)
I must confess I've never seen Sgt. Bilko, though.
Well, it's awfully hard to rank really classic shows like Fawlty Towers, Seinfeld, and the current gem Arrested Development, but all are knee-slappers and brilliant in their own special twisted way. I gave my wife the boxed set of Fawlty Towers videos for Valentine's Day some years ago and we still enjoy watching them. Some really inspired episodes in there. Whenever we visit Germany you can bet one of us will caution, "Whatever you do, don't mention the War!"
Highly recommended.