I myself laugh at dark humour at times, even if it is brutally offensive (to which i chuckle and give an "ooooooooo" in a sort of "that was a low blow but it was hilarious" kind of way)
i'll only really laugh if it's a funny joke too, if it's poorly executed or simply wasn't funny, i'll just find it a poor joke and not laugh
i personally don't think there's anything wrong with dark humour, it's pretty much making light of a situation so we can remember it without having to feel bad all the time
yes there are some joke out there which are offensive, and some people will get angry about them, but you'll also find that people in those situations will be able to joke about them too
did you know seth macfarlane was due to be on one of the planes that crashed into the wtc, and by luck missed his flight? he copes with a near miss like that by joking around with it, all the while acknowledging its awful nature. not the best example but it holds some weight
also saturday night live, they mock the trump cabinet with humour, yet that shit is already happening and it's a serious deal, but we can still laugh at it because it's funny
imo it's all about being able to laugh at things in a dark world
i don't really go in for all this politically correct view on humour, the point where it goes too far is when you're specifically targeting a person or a group of people and somewhat egging your audience on to hate them
but then that's not dark humour, that's hate speech
feel free to disagree with me all you like, that's just my stance on it