Some people don't 'get' the distinction between 'clever' and 'funny'. A joke or remark can be VERY clever and well-constructed, yet be VERY inappropriate....and, as we see, not everyone agrees on which side of the line it is on.

The Anne Frank 'joke' is 'black humor'.... it could be used in VERY limited ways and with certain audiences, but I don't think Jay Leno would use it in his monologue.

I saw a remark about AIDS written on a mens room wall in West Virginia a few years ago that was extremely cleverly done, but it 'felt' like it was used in the meanest possible way. I have never repeated it.

I worked for a family once who were Jewish, and THEY told Jewish jokes and made remarks that *I* would not have told about them....perspective is everything.