Louis CK began his career as a writer for various show's like the Ben Stiller Show and Late Night with Conan O'Brien. He also made several surrealist style short films which I highly recommend you look up on YouTube. With "Louie", CK has essentially perfected what he's been working at for over twenty years: short films/comedy sketches.
While the show retains an overarching structure revolving around Louis' daughters and his stand up comedy, the actual content of the episodes can cover virtually anything CK chooses, a sense of freedom he clearly loves. In fact, in a recent interview with Jimmy Kimmel, CK talked about the inconsistencies on his show: how characters appear out of nowhere and then disappear, never to be seen or spoken of ever again. Why? CK lost interest or couldn't think of anything funny to do with them. Other shows require their less interesting characters to have scenes in each episode, forcing the writing staff to jimmy them into the plot just so the actor can have a line of dialogue. CK views this as an unnecessary formality that it's about time television moves on from. I heartily agree.
If you enjoy laughter, watch Louie. If you hate boring, dull characters, watch Louie. If you're fed up with every character speaking like a comedy writer and having their conversations broken up by the requirement of canned laughs so that you, the stupid viewer, will know when to laugh, then watch Louie. Finally, if you like to ruminate on topics like inevitable death, the tragedy of aging, the annoying yet fulfilling requirements of parenthood, and then after much brooding, find yourself laughing at the absurdity of it all, then watch Louie. Because that's the show.
