I have written before about the comparisons between KUA, OAH, and Summer Wine. To me, I think of Roy Clarke having quite a humorous fantasy world. I love his Commodores, Vicars, bossy wives, etc, and he always seems to have a fun time with the last names of his characters. His outlook on married life doesn't seem to be the brightest!
Regarding his use of Yorkshire as a setting, I have a problem with too many American movies and shows taking place in either New York or Los Angeles. I can appreciate the fact that there are a nice variety of British shows taking place in interesting settings other than London, Summer Wine, OAH, Doc Martin, Fawlty Towers.