This show is less of a comedy show and more of an outlet for ranting for the two hosts, Sam and Thomas. They rant about pretty much everything, from TV commercials to stupid people at work; from politics to their emotionally-stunted dad; and pretty much everything else that upsets them. Which is pretty much everything that exists, has existed, or could possibly exist.
I think Thomas would probably be a nice guy if it weren't for hosting other podcasts where he has rage-inducing, but totally self-unaware trolls (e.g., Christian Apologists, science deniers, and the like) as guests, to whom he feels compelled to give the benefit of the doubt and a platform to air their views. During those shows, he's always nice and respectful, but if this show proves anything, it's that he experiences daily frustration that finds its way out on a weekly basis.
Conversely, Sam just seems to be an a-hole for no apparent reason.