It depends on the type of humor being done in the game.
One thing I've noticed when playing with different people is that everyone has their own idea of the difference between being funny & just being silly.
I try to run a more serious game, but I enjoy comedy relief and even try to throw it in there every so often. The thing I don't like is the slapstick humor and just plain silliness (unless that is the type of game being run, but even then, I prefer more serious games).
And by serious, I don't mean boring & uptight. A lot of players think it is hilarious to be a Jim Carrey talking to the BBEG with his butt. Although I love Jim Carrey movies, there is no place for Ace Ventura in a movie like Braveheart. But, Gimli was very funny in Lord of the Rings because his style of humor was not distracting to the style of the movie. That's what a lot of players can't grasp.
It depends on the type of game being run, and a lot of players don't know how to recognize if their humor is appropriate for the game or not (or they just don't care).
I've heard grown men brag about situations in their games as if it was a memorable moment, and I'm thinking, "This is the most childish & lame thing I've heard. People play like this?" I would be embarrassed if someone knew I played D&D like that. It's stories like that that make it hard to tell a non-gamer that I play D&D, and that type of thing ain't gonna help bring a non-gamer into the game.
But people have fun playing like that, so my opinion doesn't matter. Just please, for the love of god, don't repeat those stories to people outside of your gaming group.