May be my sense of humour is somewhat warped, but some things that are just completely inappropriate and offensive can sometimes be even funnier, ime.
Some of the things Ricky Gervais and Frankie Boyle come out with for example.
(And also like Donald Trump taking the piss out of that disabled reporter with the club hand, who 'couldnt remember what he just said', apparently, and Trump was so completely inappropriate and offensive that all I could do was laugh.)
Depends on the exact circumstance of course, and it's not a blanket statement applying to anything and everything in that vein.
Dunno if you ever saw the Catherine Tate 'translator' sketch, from 2006, but I laughed so hard at that.
I still find it funny.
I think there is a danger that things can become too p/c and there is a balance to be struck.