I found the material hilarious, but Gervais is preaching to the choir with me. And I think there are limits to how far you can get with saying something offensive, and then following it up with "relax, it's just a joke!" At some point you stop being a comedian and start being a scumbag with a fig leaf. And I can see how Gervais may have reached that point with some of this material.
That's been his career profile since he started.