Agree to a point Mick. Most comedy is rooted in truths or degrees of truth which is what makes it funny in the first place and such observations can be offensive to a lot of people whether that is "toilet" humour, political satire or observations on religion, gender or race. The point is that they are generally rooted in truths so that we laugh at them precisely because we know that we maybe shouldn't do for sake of social politeness or political correctness but we recognize the element of truth in them. Jimmy Carr's remarks in this case were not rooted in truths and he almost certainly knew it so agree with Joy Division that he seems to have set out to just be deliberately offensive for the sake of it and personally can't find that funny.