Season 1 is far superior to Season 2 - S1 really shows how precarious the situation is for all the people on the periphery of a team like Sunderland (the kitchen staff, the squad players, the everyday fans). The second season barely touches on that, and is more about the ridiculousness of the new owners, which is hilarious, but there's no reason to care about them once they prove themselves to be idiots after episode 3 or so.
The show itself makes me miss away days more than ever. Sunderland fans may be arseholes, but they're long suffering the same as us.