Sure, Grassy, there are some things which are universal gags - pratfalls, pie-in-the-face, very broad, slapstick type of 'humour' which is now often decried as 'not smart enough' in this country. Lots of countries enjoy comedy sitcoms (they don't come much broader than those in Egypt and India), Africans like sight gags but wouldn't dream of insulting their mothers, for example.
But I don't know of a universal laugh gotten out of mocking grieving parents in any country. I don't find it 'harsh' to judge people who are already judging that their audiences will think the same way they will and find such a scenario worthy of busting their sides over.
The in-joke might even be that Boyle is seeing how far he can go with a desensitised, uncaring bunch of fannies who'd laugh at a snipe about a toddler getting burned to death ("I told the wife not to leave it in that long!"), for all I know, and thus exposing them for what they are. But that might be assuming he's brighter than he seems.
There's a lot of blokiness around at the moment with men of an age to employ a bit more reasoning - Clarkson's idiotic pronouncements and the latest insult to Hindus in India, for another example of what everyone's supposed to find oh-so-jolly. Cockle-pickers? Laugh a minute! Shooting protestors dead, at a time when Syria's doing just that? Oh, my aching sides!
But it's probably just me who finds an arrogant inhumanity in some of these chitterings. That they might cruelly hurt some people seems not to matter, as long as the speaker gets their 15 minutes of infamy. It's like attention-seeking syndrome - say anything at all, but for God's sake, get noticed!
Anyway, that's me over and out on it. I hope that anyone on here who believes 'anything goes' won't be offended if I make a joke about their dead dog ("That's good for the environment - less use of plastic bags!"), dead friends ("One less for the Christmas gift list!"), or serious illnesses ("Sorry you've got cancer, mate - but it'll be quicker than Alzheimer's!"). Try those on for size with real people around you and see if they pee themselves laughing - maybe that's the yardstick? If it doesn't hurt if you get it back at you, or your mates, then maybe it is funny after all?
Great subject for a discussion, though!! (Jesusaitch, I've really gotta shaddup - think I'll take a Sabbatical, even though it's not Sunday. I've exhausted myself thinking about fun/comedy, humour/satire, provocation/tastelessness.)