Gervais' focus rests squarely on David's emotional implosion which, while acted and laid out quite well, is so punishing that one wonders whether it was worth checking back in on the poor guy at all.
If nothing else, this is a reminder of what a beautifully realised and horribly relatable a character David Brent is. We all know someone a bit like this man.
It's missing, entirely, the humanizing elements of the 'Office; series - presumably because Gervias, the sole writer/director/star (and sole performer to cross over from that series) has vastly overestimated the character's appeal.