I tried a 5 minute version of my Marhaban post as a stand up bit last night. It's possibly the first full set of new material I've done since I started doing stand up again last year (I usually mix new and old stuff to create, as the comedian James Quinton quipped, "a shit sandwich." Eating a shit sandwich is better than just eating shit, something every comedian knows). Also, the set got laughs, which was encouraging! If I was to do the math, I'd say a third to half the room found two thirds of it very funny. But the material was on a controversial subject, so I'll take those numbers!
On the subject matter of doing controversial subject matter, I'm definitely a comedian who doesn't like to punch down, so you won't catch me doing jokes about disabled kids or or chavs, because those people are definitely beneath me. (That's the only joke I'll do about them, I promise). But I definitely think you can make jokes on dark subject matter. My current set is on a woman's magazine aimed at the brides of Jihadist soldiers. I haven't done much dark humour in the last year, but when I have, some of the audience clams up. This is frustrating, as I've always felt you should judge it on the joke, not the subject matter.