for me it comes down to delivery and intent or perceived intent its why conservative comics like anthony cumia from opie and anthony just come off as mean spirited as fuck when bill burr jokes about blacks guys teaching him about lotion and him teaching them how to get around gun laws hilarious bit it doesnt come off as these stupid black guys dont know how to register guns compare that to kramer screaming nigger at black hecklers the difference is night and day punching up or down a mean spirited joke is a mean spirited joke and most people are perceptive enough to pick up on it