Everyone downvoting this doesn't understand comedy. So some comedians make (for example) Holocaust jokes. They are careful about doing it in a way that doesn't disparage Jews, even though it might be shocking, off-the-cuff sounding, &c. Professional comedians can do this because they're experts at telling carefully crafted and targeted jokes in a way that sounds natural. It might be very shocking, but not shocking in a way that fosters racist feelings in the audience.
If a comedian showed up to a mic and started making the sort of Holocaust joke that an insensitive person would make after a few beers, they might get some laughs, but laughs aren't the goal--the goal is to have a good set that people like and remember. Their set would likely flop and they would likely not invited back. I dabble a bit in comedy and, yes, I have seen this happen.
This example holds for most sensitive subjects. So no, it is not acceptable in comedy to say anything for the sake of getting a laugh.
His point is that you're allowed to try to be funny about anything, and if you bomb, you pick yourself up and dust yourself off. You should be allowed to make the attempt.
I will agree that the more sensitive a topic is, the funnier you gotta be. The joke should have an insight and good timing and delivery and all that. If you're just saying shocking things for the sake of saying shocking things to try to elicit a reaction, sure, you won't get asked back.
However, that shouldn't be a reflection on how sacred the topic is, but how unfunny you are.
If a comedian showed up to a mic and started making the sort of Holocaust joke that an insensitive person would make after a few beers, they might get some laughs, but laughs aren't the goal--the goal is to have a good set that people like and remember. Their set would likely flop and they would likely not invited back. I dabble a bit in comedy and, yes, I have seen this happen.
This example holds for most sensitive subjects. So no, it is not acceptable in comedy to say anything for the sake of getting a laugh.