His stand up has always been second rate. Not terrible but nowhere near the elite. I always think the key to good stand up is making it seem off the cuff even though everyone knows it isn't. Gervais has always comes over as scripted.
He's a fantastic writer but his stand up has never been for me. It's nothing to do with being offended either, it's similar to Jimmy Carr's recent output. 'Ooh is this too much for you, are you offended, is it too edgy?' Nope, it's just watching guys who used to have 'it' increasingly turning into everything they used to mock.