I agree but i'd go even fruther and say the categories of comedy seem so damned plentify that almost any theory, or even set of theories, fails to capture all cases. Some people say it's about a twist in what one would expect, but in which case why is something happening repeatedly sometimes more funny, even when it begins to annoy you? And why is the buildup to an obvious punchline somehow funny (say a character you just know will fall off a ladder but waiting for it somehow is funny in and of itself). If it's about making witty connections then why is it genuinely just funny if someone shits themselves in a serious moment or just has a weird accent. Why are impressions funny? I laugh because part of me is saying "oh yeah, George Bush does squint his eyes like that a lot". it's funny to see... but why? Then you have anti-comedy: why is being unfunny funny? People say comedy comes from others pain: like cringe comedy or slapstick but there's times where someone really enjoying something obsessively is funny.

Also, if there are any universal theory then how come my grandad just doesn't understand why comedy i like is funny and vice-versa? It's not that i don't get "his comedy". It's just I find it hard to believe anyone would ever really laugh at it like mine. Then there's jokes from acient times that you wouldn't even think of as jokes now, but we know people laughted. If there is a universal theory of comedy i suspect it would be flexible to the point of being usless as it'd covers almost all human activity.