The Smoking Gun.
Yeah, remember this? At least a show like Tim and Eric can justify appeal to a very small group. This show failed to do even that. It was unfunny re-enactments hoping for a celebrity mention to do well.
There's a lot of shows that I'd consider downright terrible, but The Smoking Gun is the only show in AS history other than maybe Pilot Candidate to have failed on every single level.
Second place is The Room. Look at the Nostalgia Critic's review if you don't believe me.
If I've ever offended anyone because I've said something that was crass, offensive, or just plain stupid personally, I apologize profusely.
If I've ever offended someone because of my opinion concerning cartoons- Is that really something to be enraged about?