Abstract Humour that illustrates each of the standard theories (the relief, incongruity, and superiority accounts) can be salutary for those who are bereaved. Although it can be used to disparage, humour in grief is not inherently disrespectful, and even amusement at idiosyncrasies of the deceased can be acceptable and desirable. Humour can help people cope with loss and with the altered aspect of the world, and it can even help them maintain a sense of connection with the deceased.
Kevin Higgins (Tue,) studied this question.