This film is the peak of Apatow/Rogen Comedy run
I know Apatow didn't direct this but I mean in terms of those group of talent like Rogen, Rudd, Hill, Cera, Segal. They were releasing these type of comedies once 40 Year old Virgin became such a sleeper hit seemed like every few months.
I know after Superbad that they still released the likes of Forgetting Sarah Marshall and I Love You Man which are good little comedies. But Superbad was the peak of that run for me, it's the film that holds up the strongest even now. Hill and Cera are a likeable duo, even Mintz-Plasse makes what could be a annoying character into someone you can't help but root for. Yes it's got the gross humour, but this film is the closet they got to a John Hughes teen comedy. I always forget that Emma Stone is in this but watching it again, she makes you believe that her character would fall for Seth. You can see why she's gone on to do what she has.
What this film had is heart, even though they are a couple of buffoons that Seth and Evan do have each other's back and clearly care for one another. Something that comedies that tried to copy off Superbad failed to see. That's why 40 Year old Virgin worked so well for me, you had the gross humor but without Catherine Keener's character and her performance and how Steve Carrel's is such a fine actor, that without their sweet relationship that film wouldn't have worked so well.
Many might disagree with me but Superbad was the peak of that golden run of comedies.