We just rewatched The Fisher King, which I found totally depressing and not funny at all (but the video shop had it listed as a comedy). Serial Mom and Fargo, on the other hand, I find hilarious. So I'm not sure where I sit on the black comedy fence.
Do you like them or is there a line where it becomes no longer funny?
Jeff Bridges Wikimedia Creative Commons (Gage Skidmore from Peoria, AZ, United States of America)
If you haven't seen any before, watch some Scandinavian or Eastern European comedies. I don't get that humor at all. I loved The Fisher King, but The Death of Mr. Lazarescu is such a different beast entirely. Incredibly compelling film, but nothing about it reads like a comedy, even though it was hugely successful in Romania. I suppose it's a really subjective issue when you get into dark comedy, because everyone draws different limits.