I think it is. It's got the perfect mix of dark, intense, sad and funny. It's hard to explain, but I think it's actually really well-done. Especially since a moment can go from funny to sad/intense in a matter of seconds, but it's actually not abrupt at all. It's a really smooth transition.
Like I said, it's hard to explain, but it's really good IMO. You should check it out. The fourth episode is the best part of the entire anime as far as I'm concerned. It's absolutely hilarious.