I find David Sedaris to be very funny. But some of his material isn't meant to be. Love him.
I don't necessarily classify what's funny and what isn't and then analyze the crud out of it. If I did that, nothing would be funny.
I'm not a big Eddie Murphy fan, but I loved the two table scenes in 'The Nutty Professor'. Completely "low brow" but I loved it all the same.
'Bringing Up Baby' is hysterical. It's all silly and slapstick and I love that. Is it a perfect film, no. Is it repeatable? Yes. Is it fun to watch stuffy Cary Grant slide down a hill on his ass and then fall into a river with Kate Hepburn, totally.
A movie I love is 'Defending Your Life'. Albert Brooks is often funny. I guess it's "high-brow" but who cares. Funny is funny. Shirley McLaine's appearance in that film is classic. Not to mention Meryl Streep, she throws away half of her lines and they're still brilliant.
I find 'Young Frankenstein' to be a great film. It's a homage to old b/w horror films and it's funny in many, many places. Madeline Kahn is extremely funny in that.
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