My wife and I listen to the Steve Harvey show almost every morning on our morning commutes to work, and find it exceptionally funny. (Other than that babbling idiot, Shirley Strawberry and her attempts to control Steve Harvey). His live standup special on Netflix, however, is so completely full of filth that it takes away from the comedy of it (IMO). He stated that he was "fittin'" to say a lot of things he couldn't say on the radio, and then proceeded to super-graphically describe one of the "Strawberry Letters" he received on the show regarding an obese gentleman and his bowel functions. I will not repeat it here, as it is in such poor taste (not to mention against rules).
(FYI - the Strawberry Letter is a letter requesting advice, most typically on relationships or money matters).
Extended jokes about bowel functions (David Cross, from "Bigger & Blackerer", Steve Harvey's standup, etc.) or extremely graphic depictions of sexual acts is done merely for shock value, and the laughs are nervous laughs from the audience.
Comedians can be "dirty" and still be hilarious - Rodney Dangerfield's jokes aren't exactly the cleanest things in the world, but he doesn't need to go into extreme detail.