Yes. This is a manifestation of the comedian bringing our Jungian Shadow into consciousness. The laughter is the relief we feel to be temporarily unburdened of the necessity to keep taboo subjects and beliefs hidden away. That’s why comedians who say no subject should be off limits are probably correct. We all have our repertoire of socially taboo subjects that comprise our Shadow. What is offensive to one person will be a release of Shadow energy to another. That’s the trick in finding your audience. It is usually hit or miss until a comic has enough notoriety for people to know what to expect.