The flaw in any question of this form is fingered by responding,"Who for?")
I think McGrath was spot on until you talked about not being happy to leave it at that because of not finding funny something that others do.
I don't personally feel embarassed or angry or excluded if I don't think it's funny (tho' I used to feel embarassed when I was young). I just say (as the composer Boulez said of people who don't like his music),"it's not my cuppa." There's plenty for me,and I don't feel I (or anybody) have to find everything funny.
Recently I did a list which began as being of my favourite comedians. I was expecting to prefer US comedians. Two things happened. I discovered I liked an equal number of British and American cemedians, a real surprise for me (I thought I preferred American humour.)(I'm only sorry I know so little about funny stuff from the rest of the world.) Secondly, i had to subdivide the list into comedians, comedy actors, comedy writers, humourists, cartoonists, and musical comedians.
Writing as a Brit.,Hancock,Jackie Mason,Milligan,Phil Silvers Show,Tom Sharpe, Johnny Hart, Scott Adams,Lenny Henry, Larry and many others are funny for me.
(Yes,I think Borge was funny,and he went down well when he came to England).
Les D., Seinfeld, Chris Rock,Jimmy Carr,Bob Monkhouse, any comedian who thinks that swear words,toilets and sex are inherently funny, (and many others I've forgotten) don't do it for me.
And no amount of protesting, sneering,putting down will really get to me (just thought I'd save you the bother).
it's a relief for me to have my 'own' views and not have to have the crowd, reviewers, or box-office receipts as a crutch to rely on to instruct me who I like. Still less do I need laughter tracks to tell me what to find funny - they put me off more than almost anything.
So you see,McGrath, that's why I thought your first post up to the 'and yet..' bit was on the money.