I think DLiebert's comment misses the mark somewhat. While it is true that the material isn't original, and that many of these jokes are old chestnuts, Gottfried's delivery is so fearless and "out there" that I was left not only laughing but gasping at his audacity. He just fires them off one after another, like the Henny Youngman of smut, with no other context than his own bizarre persona. Unlike a performer such as Andrew Dice Clay (remember him?) who deep down expects his audience to share his prejudices, the "Gilbert Gottfried" character seems sublimely innocent of the offensiveness of the material. As a gay man, I can say this is especially true of two exceptionally nasty, over-the-top homophobic jokes, which left his audience groaning. Not the least offended, I salute his jaw-dropping vulgarity. Touche, GG.
I would have given the show a 9, except that it ends with a retelling of "The Aristocrats", over-familiar territory with no real payoff. But then, the journey is the reward.