Agreed !! Sam and Max: Hit the Road is the best among all releases. Those Good old days with Windows 3.11 for Workgroups and DOS. I remember exiting Windows to enter in DOS mode and putting the disc to play the game. It provided some good hours of fun and comedy.
in the second place I would put Maniac Mansion: Day of the Tentacle. This one was quite funny.
I dunno, I'm pretty fond of the episodic Sam and Max releases they did a few years back. Season 1 was by far the most awesome seaon, without a doubt. Season 2 was hilarious, but not as good. Abe Lincoln's head and Stinky the Diner owner? Enough said?