I think context matters on things like how funny we perceive a film to be - your age upon viewing, hell even your environment and mood.
I thought Animal House was great, but I also first saw it when I was 11 or 12. I may not have thought so if I first saw it as an adult (I need to really be in the mood for sophomoric humor to even kinda enjoy it). Same with anything Monty Python. I also think Caddyshack is terribly overrated, though Rodney always made me laugh.
In my older age, I have realized that the height of comedy necessarily combines deep irony, dark humor, desperation, human suffering, hyperbole, pathos, and yes, a splash of juvenile whimsy. Which is why - and I am 100% serious here, because this transcends age, mood, environment - I have come to realize that the zenith of all comedy is TexAgs screenshots.