I must disagree, personally. Everything can be a laughing matter. At times, everything /should/ be a laughing matter.

There's no way I would have made it this far if I couldn't occasionally laugh in the face of the darkest parts of life. Jokes about a loved ones' recent suicide, my best friend's child sexual abuse, and my own struggles with depression, have all made me and the person I was talking to feel better.

It's hard to feel bad when you're laughing.

I’m not saying it’s a good joke though, or even should be defended.