Simpsons wins by being a cartoon and having more mass market appeal..
Seinfeld is a show that had to work its way to the top by being nothing but purely funny, and has more memorable moments and more than likely more famous quotes..
i still like the fact that in its third season (just as it was starting to get good) Seinfeld got a lucritive timesspot following Cheers, and in only a few weeks was outrating cheers..
The Simpsons started as a kids show and for the first 4 seasons or so...sucked my ass, and thats where its installed base came from.. but being a cartoon it gained more recognition through M-A-R-K-E-T-I-N-G
Seinfeld is far more original, far more innovative, and had far better ratings than Simpsons does, did or ever will..
im not saying im not a fan of the simpsons, im willing to bet i could out-quote any of you...its just an inferior show to the might that is Seinfeld
My Fav. Shows are
Seinfeld
Father Ted (great Irish comedy)
Whose Line is it Anyway (British version, Ryan and Coling rock my socks goldyblocks)
Faulty Towers
The Simpsons
p.s. Homer is easily the funniest Simpsons character, the only reason people such as Lenny and Ralph and Cheif Wiggum are so funny (Lenny is my second fav. character) is because they play the cameo roll...they come in for one line, say it, make everyone laugh then leave...you\'ll find that if they are there for much more, then they arent funny)