Here's what's wrong with "The Simpsons," and why I felt a moral duty to ignore the OP's criteria.

http://specialagentdalecooper.wordpr...00-shark-free/

(Yeah that's me. I happened to write this just like a week ago... seems quite fitting now.)

However I would add this: even if we are only comparing the shows in their prime, "Seinfeld" is a little better and has better longevity for me. But it's really close. Both shows were very creative and broke new ground, and both packed in dozens of belly laughs per episode. (It's interesting though that "The Simpsons" spawned a horde of imitators, most notably "Family Guy," while "Seinfeld" spawned almost none - unless you count virtual spin-off show "Curb Your Enthusiasm." And even that is a quite different beast. A few other shows cribbed "Seinfeld"'s catchphrases and basic friends-in-the-big-city-who-refuse-to-grow-up premise, but they missed its shallow, snarky soul by a mile.)