Here we are at the final four! Kevin vs. Ruxin and Taco vs. Rafi. Good vs. evil, the McArthur boys vs. the Axis of Ruxin. Who will go to the Shiva Bowl?
Kevin vs. Ruxin
Even though the show opened with the buddy dynamic of Kevin and Pete firmly front and center by season two, the focus of the show had principally broken down into two camps: Kevin/McArthur family episodes and Ruxin/Ruxin family episodes. In one camp sat Taco, Jenny, and Ellie. In the other Rafi, Sofia, and the too rarely used Father Ruxin (and baby Jeffery, although, he doesn't do very much).
Kevin is the emotional center of the show, the one that the audience is meant to and - usually - does root for. He either has his own or is closely involved in someone elses storyline every episode. Ruxin's single minded desire to rule the league with an iron fist is the perfect foil for Kevin's worrisome attack of concious.
Kevin tops Ruxin in both character importance and complexity, but Ruxin has very strong comedic metrics. His character revels in villainy and it makes him all the more entertaining. In the end, Kevin might be the more central and likable character, but much like his quests for the Shiva Bowl, he can't manage to beat Ruxin's scheming.
Winner: Rodney Ruxin.
Taco vs. Rafi
Alright, I have a confession to make: I think Taco is overrated. Not just overrated but way over loved. Female fans of the show find his cluelessness and shaggy appearance adorable. Men want to be him because of his inexplicable ability to casually pick up gorgeous women despite constantly either being unemployed or homeless (or both) and the fact that he probably has an IQ somewhere around 60. I can't even name all the people I've met who claim that they're "The Taco" of their fantasy football league. They say it as though they're bragging, but much like the character himself, they don't seem to realize they're calling themselves a clueless moron that would probably wind up dead or institutionalized within three months in the real world.
I'm not saying we should hold Taco to the standards of "reality" when we judge him as a character. Rafi more than any other character needs the viewer to suspend their disbelief in order to accpet his actions. Rafi is a psychotic sociopath that frequently advocated murder, rape, and various other forms of violent crime. We accept this in Rafi because, first and foremost, no one actually ever gets hurt (at least not seriously) because of his actions and his recklessness is so absurd and unrealistic that you have laugh if just for the shock value. The difference between Rafi and Taco is that the audience doesn't seem to even realize how much of an idiot Taco is. He lives a charmed existence, no question, but nearly that everything that happens around him on the show is either beyond his control or understanding.
It's not that I have a grudge against Taco, he's alright, I just don't see what the appeal is other than that he's a good looking guy who gets laid a lot. He constantly is dishonest, steals from, and tries to manipulate his friends and family to get what he wants, at least Rafi is honest (part of the genius of Rafi is how oblivious he is to how crazy and inappropriate his actions and opinions are).
When it comes down to it, neither character is especially integral to the story of the show usually occupying supporting roles in storylines. Both characters are almost wholly one-dimensional used almost as plot devices rather than motivated characters. The difference between the two is ultimately that Rafi is the single funniest character on the show and Taco, well, Taco is overrated.
Don't believe me? Here is a video of Rafi's greatest moments. Even though they're out of context they're still hilarious. Want to see Taco's best of video? You can't, he doesn't have one.