I think Janszoon said it best, it's all about context. There are various factors implicit, such as the skill of the comedian, the catalyst for said humour, the audience and the tone of the joke. For example, the Brasseye episode on Paedophilia was fantastic because of the fact that, looking into the subtext, it was a critique of the British media and its tendency for whipping up moral panics as a means of increasing circulation and viewing figures. It uses black humour in an intelligent, nuanced way to explore a greater topic. Dr Strangelove is another example of this.
On the other side of the coin, you have the post that kicked off this whole shit storm. It was crude, unintelligent and tasteless.
I wouldn't say there's a line, more a slope.
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