A man who spent too much time on Twitter, melted his brain, and earned too much money to ever understand or be relatable to other humans for the rest of his life. Anything good in it feels slightly off, like it was written by someone else (which it very well could have been).
His act and persona was at its best when it was about challenging authority through pushing boundaries, using irony and absurdity to make a point. He often missed the mark and crossed into just being a weird dick, but he was probably an overall benefit to comedy and society until maybe 2005, before gradually decaying into its current rotting state.
When he wasn't doing that, he was satirising the everyday, the bland and relatable. Observational, silly, fun. Taking the mundanity of life and making you realise that *it* is the absurd thing, what we accept day-to-day is ridiculous, not the 'childish' people actually trying to have fun.
He is now a long way from both. He is the authority to be challenged, and his view of "the average person living an average life" is some mutant caricature based off whatever his radicalised algorithm shows him.
There's no more irony, no more satire, no more repeatability.
He's gathered a fan base who doesn't like or understand who he used to be. The most dedicated of his fans are there because he became one of those people who were 'cancelled' despite the fact he will make infinite money, sell out tours for the rest of his life, and is part of the political establishment in both the UK and US.
It's not 'politically incorrect' when everything he says is now the norm and acceptable. He's got nothing to fight, no more points to prove, nothing interesting to share.
He won. All he's got left is to either reassess and rebuild who he is from the ground up, or to continue on his current path - making inane, hacky jokes and punching down, hurting the people he used to defend, and spiralling down the rabbit hole until all he has left is a few paid friends and his social media feed.
The alternative and edgy comedians are the ones fighting guys like Gervais. He became the joke. This special is another data point in the tragedy of his life.