If it's a comedy anime I just watch it for fun, it's no fun if I try to take it seriously.

Most of the time I do, however, there are shows like Mahou Shoujo Site, Garzey's Wing and Gantz in which I feel are best enjoyed when not taken seriously.

I kinda am unsure on what you mean by seriously? because if you mean I critique it than sometimes, or if you mean that i give each moment/character the seriousness they demand (ex. someone dies and i feel sad) honestly its up to how the show has been doing in bringing me/the audience in, if you mean that i'll go up to bat on how some anime are actually masterpieces then i have a few of those, and ^ like rhinobeetle points out, there's also shows that you enjoy more if you aren't being hypercritical and just there for a good time or comedies that demand not to be taken seriously.
asdfakj i'm sorry for taking this question too seriously but i was kinda mixed on how to answer.