The 34-year-old judge explained: " 'Britain's Got Talent' is like a gay sitcom this year. There's David and Simon who are a couple, then me and Amanda Holden who are TV wives. That's exactly what it is.
"So much is that that is too risky for the main show, especially from David. It's such a shame we don't do a 'BGT' out-takes show that goes out after the watershed.
"The tone has got lower and lower this year thanks to David."
Related Article: [Britain's Got Talent backstage: Alesha Dixon shows her mean side]
An after hours edition of ‘Britain’s Got Talent’ eh?
We wouldn’t mind seeing that.
David Walliams, 41, previously opened up about what it is like to be back on the panel with Simon, 53.
He told The Daily Star: "Simon has lifted the restraining order just for the series. We do have a lot of sun together. We also argue but it's more a lovers' tiff than anything.
"I'm not allowed to sit next to Simon - Amanda and Alesha won't let me. They are like a human shield. I keep trying but they won't let me."
The comedian also quipped that Simon would probably be the first of the two to be knighted meaning that if they were to marry he could be Lady Cowell.
He joked: "Simon probably. But when me and Simon get married I could be Lady Cowell which would make me very happy.
"Can you imagine how amazing the wedding would be?"