I think audience should be given a higher percentage. For example, using t.v. shows, I find Seinfeld, Frasier, Curb your Enthusiasm, The Office, and similar shows hilarious. Yet, there are people out there that don't find stuff like this funny.
On here it's more content. But in real life, I agree. Tone, vocabulary and emotion are the most important.
Good example of humor on here is a thread started by somebody about a sports team in LA and SoreArms bumps it a month later with "Chirp". First reply too.