I tend to stay away from comedy anime these days. They are more often than not, the most butchered when going from Japanese into English....so much is 'lost in translation'. Japan's views on what is funny, are different from what we view as 'funny', ditto when you compare British comedy to us. I like their brand of comedy though more than what a majority here in the U.S. feel is 'funny'. I'd get more into Brit-comedy, but their brand of humor relies on a lot of sarcasm and dry wit, which flies right over my head.
I disagree that Japanese humour is different. What you're probably missing is cultural references, not the actual joke. If you understood what the cultural refrence was, you'd laugh.
Oddly enough, the joke is rarely verbal I find. In my experience a lot that is funny in comedy anime is visual and that has no language to butcher. For example lots of the jokes in AzuDai are visual such as much of what Osaka gets up to. The entire Sakaki and the cat sub-plot is visual. Much of Chiyo-chan's stuff equally. Kaori's crush on Sakaki - all visual. It could almost be a silent movie and it'd still be funny.
Almost all of "My Neighbours the Yamadas" is screamingly, tear-makingly funny, almost all through visuals. I have never laughed so much at any other anime, in fact I was laughing so hard some of the time I was unable to read the subtitles, and still the jokes all worked. All the jokes there are totally universal and are about family life in contemporary urban culture. As true to an American or a European as to a Japanese person.
There's funny slapstick stuff in Fooly Cooly - again, all visual.
They're cartoons - its naturally easy to make them funny in appearance.
One character with genuinely funny lines was Porco Rosso but I think spoken jokes are the exception in anime.
For a language barrier (or more specifically a culture barrier) references to Japanese folklore, mythology, religion and their spirit and ghost world are far more impenetrable. I think a big chunk of the western audience missed much of what was going on in Spirited Away
because that drew so much on culture and folklore references.
One thing some fansubs do offer which no DVD translation or subtitle will, is aids to jokes with written notes top of screen. Another reason I love good fansubs - that and their translations are often more faithful than official subtitles on DVDs. You also get all kinds of signs and written notices translated too.
You seem to have this huge hang-up over dubs Haruki, you mention it in nearly every post and you seem to wear it like some stone of pennance around your neck, do please lighten up, it's not *that* important.