well, that depends, jedimistress. I find I judge them according to the usual criteria - are they funny or not? Some are, some aren't, but I don't think they're any less likely to be funny than any other colleciton of jokes.
There's a distinction to be made between people we know and people we 'think we know' - that is, celebrities. I don't imagine Mrs Irwin and her family and friends would enjoy the jokes at all, even if they would be hilarious if they were about someone else; their grief is personal. But I don't grieve for Steve Irwin. My feeling, I think, is more like sadness and regret that someone who looked like a nice guy and who made fascinating programmes is no longer with us. But it's not personal.