First things first. I swear in real life, quite a lot actually, and in the right context in comedy a well-chosen and apposite expletive can be great. Similarly, sexual content in its correct place can be entirely appropriate and funny when used correctly.
But...
I'm not on about either of those. I'm on about gratuitous usage of both purely either for shock value or when writers or performers can't think of anything clever enough, so they go for a cheap and quite often mindless laugh. Audiences will frequently piss themselves at the edginess of this kind of humour, whereas I'll sit in a corner and scowl at how cheap and pathetic it all is.
Similarly I like a stand-up with a bit of cleverness and wit in their act; not just a load of cheap, foul-mouthed and dirty blue jokes. Billy Connolly, a comedian that I love, and at his best no stranger to the odd eff and blind every now and then, for me totally lost it when he just seemed to pepper his act with them (purely as far as I could see for shock value) Thankfully he seemed to wise-up after the novelty wore off and had the good sense to drop a lot of the more gratuitous stuff.
Anyway, back on the wider topic, It's not the swearing or sexual content that offends me - it's the sloppiness of the writing I have an issue with. To clarify, I'm not referring to the seaside postcard innocent double entendre and smutty innuendo much-loved by Carry On etc. it's more the downright vulgar in yer face modern versions.