Sarah gets the prize for the idea. Jimmy expanded on it and took it to the next level, but nobody had ever done anything like this before Sarah did it. His execution of the idea was way better, but it was her idea.
IMO she's a genius. She's fucked up in the head but she's amazing. Is she funny? That's a matter of taste. But she's out there pushing buttons and going new places. She reminds me of Andy Kaufman in a way, both in what she's doing and in how people are responding to it.