Second clip: Shatner reading Palin's farewell speech:
A lot of this very definitely rests on Shatner's shoulders, and his ability to make fun of himself and someone else at the same time. Even so, you have to give credit to Conan and his staff (let's not forget the staff, without them the show doesn't happen) for coming up with the idea… and for bringing Shatner back to read Palin's tweets on another night.
Second link: Letterman's Brüno Top Ten with Brüno.
Just like with Conan, what we have here is excellent use of a celebrity. Sacha Baron Cohen may milk the thing more than he ought to, and Letterman does make a mistake in counting down the numbers, but he recognizes the mistake and points out just how much it doesn't matter anyway. I think the Shatner bit may be funnier, but I'm still awarding a point to Dave because the Top Ten thing has to be one of the greatest – if not the greatest – bits in late night television… also, I desperately want this to end in a tie and already awarded Conan a foolish point for NBC providing the ability to embed clips and CBS not.
So, there you have it, two late night geniuses doing what they do best – making people laugh. I think that there hasn't been a better time for late night television in general in years. One guy has Paul McCartney back in the Ed Sullivan Theater and the other has that hair… you can't lose.