I agree with Peace. Context is everything- otherwise there wouldn't be such a tremendous range of humo(u)rous things. There are subtle off-the wall ones like what he referred to- the only other way his friend's being late to his own funeral would have been funny would have been if his friend, instead of being perpetually late, had been a vociferous stickler for promptness. Context is all.

In addition, standards over time and in varying cultures change. Not to mention that events change the likelihood of something being perceived as hilarious. The black humo(u)r of danger and tension is a well known phenomenon. Even physical exhaustion affects one's perception of something being funny.

The unexpected is a BIG elbow in the ribs. So is the grimace or the bafflement of a child or an animal.

I sometimes watch 'America's Funniest Home Videos'. The events there are evidence enough that what is seen as funny varies widely from person to person. Probably most people cringe when what they see has the likely outcome of physical harm but some people respond to the unexpected no matter what. Other things can be excruciatingly funny to one person and draw only a chuckle from someone else.