To explain about “common sense,” that’s the basis of humor. That is, having a reality and a realistic reaction to it.
The funny part comes in when people start acting as though reality is not real and crossing the limits of common sense...the very funny cross-dressing movies of years ago, “Some Like It Hot” and “Victor Victoria” were comedies because they were at variance with reality and common sense.
But if you reject those starting points, the humor is gone.
“But if you reject those starting points, the humor is gone.”
I would posit that the humor has merely been displaced elsewhere. Maybe the intended recipient of the humor has now become the butt of the joke.
Men in women’s clothes has always been good for a laugh in the movies, from Fatty Arbuckle to Carry On Girls so many comedies have used it.
Now you better not laugh or you are labeled a transphobe! (Transmisia is a better word. A revulsion of trannies)