In Jake and Amir, Amir is a stupid person who seems to live in his own little world, especially with the little series 'Ace and Jocelyn' that he makes, where he and Jake are 'astronaut accountants'. Amir doesn't really seem to be able to distinguish between real life and the life of Jocelyn (who he plays) for example; Jake manages to make Amir leave his girlfriend by telling her that she is a 'rival agent'. But, while Jake may be the 'normal' person next to Amir, there are several episodes that show that to a normal person he really is rather unintelligent himself, misquoting things and pretending to know about things that he really doesn't, and very occasionally Amir is the 'normal' person next to Jake.
All of this is very similar to Don Quixote and Sancho Panza. Don Quixote is downright insane; he read so many books on knight errantry that he believes that he is a valiant knight fighting against giants and enchanters. Sancho, meanwhile, seems to be the 'normal' person, pointing out the flaws in Don Quixote's logic and trying to persuade him that he is actually fighting windmills rather than giants for example. Sancho, though, just like Jake, is rather unintelligent when compared to anyone other than Don Quixote, all the other people in the novel consider him to be rather stupid. In fact, there are several instances where Sancho mispronounces fairly common words in front of Don Quixote only to then be correct by him, just as has happened between Jake and Amir. I wonder if Jake and Amir were inspired by Don Quixote... Probably not.
And of course, one of the main similarities is that while Jake and Amir may get annoyed at one another and Don Quixote and Sancho may also get annoyed with each other, deep down they love each other :D.
P.S. I apologising for posting this entry a day off schedule.