Well, "best comedians" is a subjective term. And who gets to decide where the line is? The problem is, that line will be in a different place depending on who you ask. And a big part of humour is laughing at people less fortunate than us. A lot of humour is cruel by its very nature.
Take Ricky Gervais's sitcom Derek, for example. Some people hated that. Including Frankie Boyle, one of Britain's most offensive comedians. But I thought it was great. Some people said that it was wrong for Gervais to play the part of a mentally handicapped character. Would it have been less offensive if he hadn't? Probably. Would it have been as funny? Probably not.
But of course, anyone who is offended by certain things doesn't have to watch certain comedians. Just as people who don't like hot curries don't have to eat them.