Looking back, Sam And Cat at it's best was ironically pretty boring, unfunny, and lazy (such as the episode "#BlueDogSoda") despite being pretty offensive (Sam is usually consistently mean, Goomer is a brain damaged wrestler played for laughs, and Sam is: lol she dumb but that makes her cute lol) For example, "Goomer Sitting" is pretty okay, despite the connotations surrounding Goomer, and some of the dumb humor. At its worst; however, some episodes are incredibly obnoxious, such as "#MyPoober".
To understand why the show's written this way, Sam and Cat was made by Dan "hold her tighter she's a fighter" Schneider. Similarly to Victorious, his recent shows had a similar aspect on Nickelodeon where they rely on mean-spirited, edgy kid humor (As shown in "#MyPoober" as mentioned before, and I'm not exaggerating when I say "edgy".); but in Sam and Cat's case, the show also had lol dumb people humor via the titular attractive ditz; Cat, played by Ariana Grande. We also have Goomer (played by Zoran Korach), another character the show relies on for dumb character humor, with the former; Cat, definitely making some of the young male viewers stay and watch. Even as a teen (which the show was targeted to; a somewhat older demographic besides just kids) I never found the show funny despite being within it's demographic. Maybe that's not a bad thing; the show just wasn't for me, and I guess that's my point. Not every teen or kid out there will laugh at dumb humor that breaks reality within live action kids shows, with Sam and Cat being the worst offender. Ironically enough, my mom laughed at this show more than I did back in 2013. In this way, I can understand why people liked it; but it seemed that wasn't enough, since it was cancelled after one season. All things considered, I wouldn't be surprised if Nick ultimately panned it because of it's dark connotations.