BioWare is one of the developers out there, that does comedy best IMO.
Why? Because they don't go for all-out silliness but rather plant comedic scenes carefully.
Personally, I am not very amused by games that are all-out comedic (nope, not even the old Lucas Arts adventures). It's too much for me and usually just gets me to chuckle a little but that's it. Especially the newer "funny" franchises, like Borderlands and such do not appeal to me at all.
However, when BioWare makes their games, they usually make them rather serious, like Mass Effect or Dragon Age. The great thing is, that in this serious setting, you can establish characters very well, that are actually meaningful because they are not just there for their goofiness. Then, when these characters pull of a joke, that is ten times more funny to me than if some weird cartoon character does it that was just created for the purpose.
I am not saying they always get it completely right but BW games are probably the ones that gave me the most literal laugh-out-loud moments in gaming.