Ricky Gervais has his moments: the Christmas specials of Extras and The Office both made me cry (Andy Millman's breakdown in the Big Brother house
)
I do generally cry over series finales though... Frasier's and Breaking Bad's in particular.
The Simpsons - 'Lisa's Substitute' and 'One Fish, Two Fish, Blue Fish, Blowfish' made me cry, might have been a couple of others (oh the one where Homer dislodges the crayon up his nose and becomes intelligent, I basically cry over all of the ones where Homer and Lisa have a special bond)
but yes The Queen of Sheba wins. Proper ugly, raspy crying when I first saw it.
Oh and I got in from a night out once and put on The X Factor's results show and cried over Ruth Lorenzo going home.