mayorquimby,
Gervais and Boyle are not messing about, they really do look down on disabled people, they couldn't even think the thoughts that they think and be prepared to utter them if they didn't believe them. But if you look deeper you see that their views are considered OK, they are allowed under PC, which is why they receive all the plaudits that they do from the media. So, even though their views are outrageous and obscene, they are still PC. There are topics that they would not be allowed to talk about because these topics would not be PC, and they are clever enough not to stray into that territory. Just like Ross, Brand and all the rest of them, they stick to what they know is offensive, but acceptably PC.
Gervais was very funny as Brent in the Office, but he was still PC. He was bending over backwards to be PC and was often failing, which made it funny. He wasn't challenging PC in any way, so whatever he did was acceptable.
"So if we like someone we are willing to give them the benefit of the doubt that they are being tongue in cheek/satirical but if we already have an inclination that they are not nice people we will use their humour as further evidence as to their bad nature."
I think you are making a good point here. But I think the public's critical thinking has been compromised. It turns out that the majority of the public do like Boyle, because Boyle has been praised to the rafters by the media, the critics, the trendy TV producers etc. Therefore, the public starts out by giving his offensive humour the benefit of the doubt. The public has been influenced to find it acceptable and therefore his offensive jokes at the expense of disabled people become the norm, and the public see nothing in them to object to. If the media didn't hype offensive clowns like him up, the public would never have given him houseroom, the public wouldn't have swallowed his poisonous humour.