Ingenious point at SHECKY magazine:

Rickles is Rickles. You need not find him funny. But if you’re shocked by Rickles, we’re not buying it. We have talked a lot about context and how it must be considered when we encounter humor. In Rickles’ case, he is context. He brings it with him. He has a long history of saying the least appropriate things. He has been consistent– consistently “offensive”– throughout his lengthy career. He has remained the same, unwavering.