Great article, thanks. One of the things with the humor of the Seinfeld show is that it makes fun of wrong and inappropriate behaviour. Sasha Barron Cohen takes this to a more extreme level. This type of humor requires that the audience grasps the intent of the scene. I believe that unfortunately there are also many viewers for whom that form of humor is too subtle. This audience would laugh for exactly the wrong reasons. Some would for instance interpret Jerry’s accidental racism as an observation of how racism is part of language, whilst others would see it as a critique of PC culture gone too far.

And so two people laugh about the same scene for diametrically opposed reasons.