A god of comedy. He offends everyone and makes people laugh at everything, and then lists off allll the offensive stuff the people have laughed at tonight and acknowledges that people will only complain about trans jokes, and right on cue that's been the majority of the negative response. He highlights the silliness of the situation within the special.
Give it a (full) watch and make up your mind for yourself then; don't listen to reviews and jump on the bandwagon of offended folks, it shows pretty clearly who watched it and who didn't.