// Is it not a matter of intent.
As poor as the taste may seem, I dont think he revels in taking the p**s out of the disabled. It is his brand of comedy and he has a big following, his intention is to make those who follow him and his brand of humor laugh..? //
Sort of. He doesn't revel in taking the p out of the disabled, he revels in offending as many people as possible, and if taking the p out of the disabled is what he has to do to achieve maximum offense, that's what he does.