While I think Carr can be tasteless for effect, I think he can also be very clever.
Often, I find some of the best humor is when the mirror is held up to an audience that laughs, no matter how uncomfortably. Some of that is, as was suggested, being caught up in the mob, while other times you haven’t had time to digest the deeper meaning and are laughing at some superficiality you heard.
When we stop and think about it, it’s who we are, collectively and individually, that scares us most.
EDIT: Here’s a cheap equivalency, albeit not nearly as subtle or nuanced..,
Good news, bad news.
Good news: Bus loaded with lawyers drove off a cliff today!
Bad news: There were a few open seats!
Lawyers are a much easier cohort to make fun off, and this is an old set up and joke that I’ve heard related in racist terms before. But, the essence of the joke is similar in that it’s horrific to think of a bus load of anybody dying in an horrific accident is funny, but the twist is that not only do we not like lawyers (unless we need one and they’re ours!) but we wasted an opportunity to kill a few more!
There’s no “humor” in death…or is there? And, if so, where is the line, how close can you get, and how many people are willing to cross the line with you if you dare to take the step?
From there, the question becomes, what is funnier, or scarier, that you were willing to cross the line or that in crossing the line, you have raised the mirror on yourself, your values, your beliefs, and your own sense of where the line might be?
I hope that better explains my thoughts.
Sadly, as they say about humor, the more you have to explain, the less funny it becomes!
Just read your edit, and take on the lawyer (type) joke.
Not sure I would agree. For me at least, the joke isn't in the lawyers, or dislike of them. It is in the perverse take on a situation and the somewhat unexpected adding darkness to an already 'dark' scenario. Imo, they are totally interchangable with anyone else and probably irrelevant. Unless you happen to be someone with actual dislike for whoever happens to be the subject, and while there will be elements of that, doubt that's who that type of joke is primarily written for.
We are branching out a bit now. For me, that brand of comedy very quickly falls apart when the comedian crosses the line between happening to be offensive/contraversial, and Trying to be offensive/contraversial (under implied quotation marks if you like). Don't ask me why btw, I don't know, it is just how I find it.
And that's I think where the delivery and performance ability is key, and the personality and character of the person very much comes into it (at least as projected for the sake if the act).
Jimmy Carr, for me, doesn't generally pull it off well. Many do.
A lot of chat on this thread was how Frankie Boyle has sold out and become the opposite of what he was. From what I've seen, probably entirely true, stopped caring ages ago to know enough tbf. But easy to forget that inbetween being edgy sharp and clever, this guy that said very true and relevant things without a care of whether they were harsh or heavy, and this current sold out whatever it is he is now, he went through a spell of being a very irritating extreme parody of himself. One where he lost any meaning and the contraversy became the sole point. When it becomes about, what's the worst he/she will say here, that's when it goes from being funnny to not for me. But as someone said above, there is an audience for that too, and if not for you find what is.