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Heath Ledger is a very good actor, so...
The Dark Knight has what I think to be the single greatest performance I have ever seen. Office Space is hilarious beyond belief, but it doesn't quite stand against Dark Knight.
The Dark Knight by far.
Office Space by further.
Offic Space is occassionally funny and not at all the comedy giant that people claim it is. The Dark Knight has a bloated reputation as well, but even though it's not one of the 10 or 20 best films I've ever seen, at least it's a five-star film.