Do people really rate Louie's show?
You're right about Season 1 being the funniest of the 3 Seasons, but the thing that I (and most people) realised is that it wasn't his aim in every episode to be funny and viewed it more as an artistic piece (as corny as that is to say)
This last season definitely had some misses (see Chloe Sevigny episode) but the ep when he fell in bro-love in Miami was amazing.
Funny in places, embarrassing and just kinda.....honest
He's a grown man who met a dude he wanted to hang out with but didn't have a way to put it into words so he came off like he was trolling for Hispanic d!ck lol