Steve Coogan and Ricky Gervais are both highly underrated musicians and songwriters. They follow in the hallowed footsteps of Neil Innes and Benny Hill in this regard.
There is something profoundly sad about the song. It has undoubtedly a lovely tune and Gervais knows it. But in the end he decides to disown it. Not good enough he seems to say. Cannot stand alone on the merits of the music. He has to work in the mockery of David Brent and his insecurities. Insert cruel humour, which subsequently, and cleverly denigrates the song. As an artistic product it is ultimately about the joke not the song, the successfful comedian asserting himself over the failed, amateurish musician. In this performance he tries to restore the song's dignity but the lyrics of the second and third verse make that near impossible.
