Comedy is subjective, so pretending your opinion will matter to anybody else when it comes to that is kind of silly (friendly reminder that Larry The Cable Guy is worth over $100 million). Personally, I thought there was some great material, and some slightly more obvious stuff that just kind of fell flat with me.
In terms of raw talent, great lineup of comedians/actors and it's really technically impressive what they were able to pull off (which you get to see at the end of the film). Unfortunately, I think the fact that all of it was ultimately digital kind of adds to some of the downsides of the whole piece. In a lot of ways they weren't able to play off each other in a normal context, which really is such a huge part of comedy. I don't think they needed to consistently have reaction shots from the other actors when one was giving a eulogy. That took me out of it a bit. And some of the acting did kind of come across as over-the-top (again, likely because of the circumstances).
Ultimately, I thought it was a clever way to put together a comedy special for this year and a great opportunity to shine a light on some really talented folks. And anybody who is surprised by some of the views expressed in these bits probably doesn't follow the comedians themselves.
That said, Amazon tends to be one of the first places people go to "hate review" something if it's perceived as political or trying to "even the scales" by giving representation to underrepresented groups (i.e. women and women of color in comedy). So ignore those, watch the first few bits, and decide if the humor fits your mood/style. If it does, then it's a nice little end to the year.
