I wouldn't have said (nor did I) that it was better than 24, but the more I compare them, I gotta say, sleeper cell does tops 24.
Don't get me wrong, I'm a huge 24 fan and when a season is on, the first thing I do when I get home, is download it and watch while everything else is just on hold. I've also hired all 5 seasons and watched them with my wife, since she prefers to read the Japanese subtitles, but it's just getting too old and making itself unoriginal. Plus, it's far too Hollywood, and even the prequels are simply Toyota commercials with Jack.
I would love to see Jack creeping up on some bad guy, have his cell phone ring, and him go "Oh fuck!", but that's just not going to happen on Fox. Sleeper Cell on the other hand, anything goes and usually does.
As for season 2, started off a little slow, but man, episode 7 ( there's only 8 ) was fucking intense. Loved it.