While his reviews are obviously embellished with profanity and hyperbole for comedic effect, after reading his articles (which tend to be a little more serious in tone) i've come to believe that his opinions in Zero Punctuation are meant to be taken seriously, and that in fact, he just holds games to a very high standard.
As such, i do tend to take his reviews seriously...for the most part. I'll admit, at times, it does seem like he's overly attacking the most minor, niggley thing, just to be funny. But hey, thats why the people love him!