From my fairly limited exposure to NNF, here's my base-level take:
BanterBanterBanter Something Funny BanterBanterBanter. Matt is absolutely more funny and interesting than Jimmy. I see Jimmy as a crazy ADD bounce-off wall for Matt's humorous ponderings.
Wheras Tom is just Tom (and Jon and Us, of course!), and when there's silence (admittedly, listening to the archives, sometimes I think my feed has frozen), it's a brain deeply thinking of something super-clever. And he dares the callers to grasp his wavelength.
Always happy for new content, and NNF is never NOT funny, but you can tell which one is a true comedy writer.
Personally, I appreciate a slow burn that pays off wonderfully, way after the chumps have burned out.