We are dealing, as usual, with subjective opinion here. If Atheist things it is one of the funniest films ever made, then in his opinion, that is what it is - to him, but not to myself, or others.
I have a vewy gweat fwiend in Wome called 'Biggus Dickus' who thinks it is not vewy funny at all, but I and all my other fwiends think it is vewy funny indeed ...