I want to like it but I'm afraid it's just not very funny.
Unfortunately none of the other characters are really developed this time, they just feed the odd line to Alan, it's pretty much a one man show. One of the great things about the chat show for instance is that many of the guests were as ridiculous as Alan.
Struggle and faliure is generally more funny though Alan has become very arrogant and obnoxious as he feels more successful. Oddly enough, Alan was someone you could actually empathise with I think and the idea of him being just cruel and tactless misses the point about him. The humour used to so often be in the way he struggled to be tactful yet his prejudices couldn't help but come through. He tends also to keep saying things I think are just out of character, obscenities for instance - personally I think he's more conservative at heart, though I find writers will often write more crudely when they run out of material, that 11 Oclock show factor...
I also find many of the new scenes like reworkings of old situations, like the wife-swapping couple like the stalker episode.
Still, at least he hasn't started wearing a ridiculous costume or dressing like a woman for no good reason.
ADE