I think people are failing to separate "style of comedy" with "character".
David Brent and Andy Millman aren't even close to being the same character.
They have the same voice and accent, obviously, and similar comedy styles, but their characters are totally different.
Similarly with Gervais himself and Brent. Gervais is similar to Brent in comedy style because that is his style of comedy. But as characters they're totally different people.
FWIW I'm a fan of Gervais' work. I don't much like him as a person or his standup, but The Office, Extras and Derek have all been superb in their own way.
And the Ricky Gervais show and in particular their XFM shows are the funniest things I've ever heard. Comedy gold.
Regarding Pilk, he's not a character. A listen of the XFM shows will confirm that. yes he plays up to it a bit, but that really is him.
That being said, I wasn't a huge fan of An Idiot Abroad. Too scripted and set up for my liking although it had its moments.
Agree with Steveo.
Gervais is nothing like Brent, i have probably listened to 200 hours of their radio show from the xfm days and its quite hard to keep up an act over that many days/years/hours. Same for Pilky, definitely not an act, just a typical downbeat Manc!
You can listen to them all on youtube and they really are one of the funniest things you will ever hear, granted XFM wasnt exactly a mainstream station but they had a fairly primetime slot on a sat afternoon and regularly turned up with nothing planned at all and some of the innuendo and swearing is hard to believe at times.
I remember one show where they were discussing Ricky being on holiday for next weeks show and Karl was having a go that he hadn't recorded any trails for the best of show so he started doing them in the middle of the show!