I’ve found in my travels that few seem to agree with me, but in the tradition of Joan Rivers, Lisa Lampanelli and Richard Pryor, I think Andrew “Dice” Clay is hilarious for his outrageous irreverence to anything and anyone.
Both Dice and Sam Kinnison were funny coming out of the gate, but petered out fast IMO. Comics have the same problem a lot of musicians have in that you have your whole life to write your first album, but then only a year to write your next one. This goes for comedy acts to, which is why so many originally funny comics die out eventually.