This seems like just your average case of Black comedy. By definition, black comedy is "humor that makes light of otherwise serious subject matter."
Why would you joke about death and horrible incidents you ask?
Mary Hirsch once said "Humor is a rubber sword - it allows you to make a point without drawing blood." Comedy such as this tends to draw criticism for being offensive or pushing negative stereotypes, but it's pushing social boundaries! It takes away the sting or the hurt of serious and dark events. Nothing is too controversial or sensitive to talk about in my opinion, as long as the comedian is funny. Sometimes when the truth hurts, you need to tell a joke.