lighten up, nobody is saying that Schindlers List should be nominated for comedy of the year. Many people find this type of humor to their liking but it doesn't mean they endorse something like the holocaust. I think movies that break down the PC walls in this country and challenge those leftist principles through comedy, hilarious e.g. Southpark, The Family Guy, most Mel Brooks works, Da Ali G. Show, etc. etc. This doesn't mean I uphold the wholesale killing of any people regardless of comedy at their expense.
I sorta agree with you, but I see Ben Stein's point, too. Growing up in Queens, I had lots of contact with people who lived through the War in Europe, both Jews and Gentiles. Neither group found anything funny about ideologies of mass murder, whether Nazi or Stalist.
Talk to a person who lost her parents and all her brothers and sisters, several aunts, uncles and cousins in the camps and see if they find Borat all that amusing.