In the second season, the events seem more intense and exciting as Jane complains that Roy and Moss spend too much time together, so Moss takes a lesson in German cooking, meets Jane as a layman and plans a nice dinner party. Things get worse when Jane invites her colleagues to work after canceling her original male guests. On the other hand, Jane offers an upgrade but you trust Douglas.
Thanks to expanding the universe beyond the dingy walls of Reynholm Industries' basement and playing to the core cast's strengths, The IT Crowd's second season is its strongest.
Beyond a greater degree of comfort in the characters, the reason here for the rise in quality (and proper laughs) is better focus in the writing, and the swap of Chris Morris' distracting CEO for the welcome addition of Garth Marenghi's Matt Berry.