GeorgeandDot said: "Let me just say, Ethan Slater gives a lovely performance, but he's definitely playing a character instead of completely living it. "
Of course I agree w/you about Shalhoub, but I would disagree that Slater isn't "living" his role as Spongebob just as much as Shalhoub in The Band's Visit.
For me, when thinking about "living", or inhabiting a role, it's important to consider the world the character inhabits as well. IMO, Slater inhabits The Sponge and the world of Bikini Bottom (and his friends in that world, etc.) as deeply as Shalhoub - they're just two, completely different worlds.
I think it's easy to neglect how much work Slater is contributing to that character when the world of Bikini Bottom and its inhabitants are cartoons. It's almost inherent that his work shouldn't be viewed as respectfully (kind of like how some folks view Opera vs. Musical Theater).
I agree that Shalhoub created (as you say) "a human being" beautifully - but Slater created The Sponge equally as well, in his particular world, both emotionally and physically. That additional physicality, and the singing as well, tip my vote in favor of Slater.
Again, I harken back to Jim Dale and Barnum, but I'm happy for Shalhoub and The Band's Visit. I also know (or at least hope) that Slater will have additional nominations in the future.