I’m not personally offended by any of his act, it’s just all a bit witless. Other comedians have jokes on similar topics, or you can watch The Book of Mormon or various adult animated sitcoms that are just as “taboo” as the stuff Gervais seems to think he’s pushing boundaries with. Gervais’ jokes are just not very good and, unless you usually stick to safe, middle-of-the-road comedy (which is absolutely fine), there’s nothing shocking about it either.
I see it as the difference between someone making a well-constructed fart joke versus someone blowing a raspberry.
He’s a bit of a hypocrite too. I think it was his previous special where he was banging on about how, if someone says that a joke is offensive, or a comedian isn’t funny, he’ll tell them “you can’t say that, you have to say IN YOUR OPINION the joke is offensive, or the comedian isn’t funny”. I found that a bit stupid because I think everyone understands that an opinion is an opinion without it needing to be formally declared as one. Felt like he was needlessly policing other people’s language while complaining about people policing other people’s language.
I should say, though, that even at his peak (and he can certainly be very funny), his stand up was always underwhelming.
(Sorry, Ricky, I should have started with ‘In my opinion’, hope you’re not too upset).