I just have to give one example of why I find this show so funny, and why it sometimes needs repeated viewing to catch all the jokes.   

This is a "mini" spoiler, but it does not divulge the plot.

There is a certain restaurant that is used that advertises a Sunday Brunch special.   The restaurant name is Skip Church's Bistro. I may be slow, but it took several minutes before I got the joke.   

That might be a problem. People still want the "pie in your face" jokes, something that doesn't require much thought. While Arrested Development offers plenty of that, it is the subtle jokes that make the show so charming.