Tazz and Cole commentate excellently and Tazz make's you laugh, A combine of Cole's wrestling facts, Tazz's wrestling knowledge, Tazz's jokes and Cole's occasional stupid comments make this commentating team GOLD.
JR and King's commentating about the match sucks, King always starts a subject about a match coming up or PUPPIES! But the King does make me laugh sometimes. Asides from Puppies! I'd say King's a pretty good color commentator, I mean at times he can be entertaining, a lot of funny quotes in wrestlings history have come from his mouth. JR is OK, he knows a lot about the business, but admitedly he often calls moves wrong due to the excitement inside of him, (BAHGAWD!) but he has been through several eras, and his Oklahoma accent makes me laugh
But overall I'd say Cole and Tazz are the better commentators, as there's less to fault about them, so my vote goes to the Smackdown team!