I suffered through 8 episodes of this reboot, and the only thing that resembled the old show were some of Spencer's antics (and by episode 8, it really seemed like they wanted to change his character). The first thing that is obvious in this show (that is, besides the absence of Sam, and wait, what? They couldn't even get Gibby?), is the fact that they hired all new writers. Gone is the quirk, charm, and worst of all, humor, of the original. This show is totally devoid of laughs. Yeah, they really sucked the life out of this one.
The show is comically diverse. There are TWO surly young black women on the show. Why do we need two of these characters? I'm assuming they're trying to follow the sitcom tradition of the "sassy" female, but these ladies are very much equal in their level of bad attitude. They're sour. Carly's best friend (now that Sam travels with a motorcycle gang, a reference to the final episode) is now a black lesbian who likes to date interracially. That's 3 boxes they can check off. On what has to be one of the most ethnically diverse shows I've ever seen (watch for background characters!), when they needed someone for the role of an evil, scheming cult leader, who did they cast? An evil, scheming middle-aged white woman. Wouldn't want to offend anyone!
One thing I did enjoy, were some of the callbacks to the old series. They seemed to have gotten those out of the way in early episodes, so I can't even add a star to my rating. This is just another sad, humorless sitcom, trying to cash in on nostalgia.
And the swearing people are seemingly taking offense to, is strictly of the minor league, network TV variety. Actually, they can swear worse on network TV these days. It is nothing to get bent out of shape over. They are grown-ups.
EDIT: I made the mistake of watching episode 9. They PC-ed it up even more, this episode had to have set a record for the number of times "side hustle" is said in 24 minutes, the plot revolved around a pyramid scheme(!), which has to be a sitcom trope by now, and Spencer actually said "Thank you for letting me speak my truth." Made me wanna ralph. They bring back one of Carly's old boyfriends. Did not help. Ok, I'm done.