I don't care for the US version (they are showing it here, but I can't remember which channel). Oddly, my British husband loves it.
They seem to be combining some of the plots from the two series and a bit of Ashes to Ashes series two. The dynamics between the characters are a bit different, and Sam has a very different persona. Personally, I think the acting in the British one is so much better.
I agree that most of the time British shows would be better just being rebroadcast. But then we wouldn't get things like the US version of The Office.