Comedy is more than subjective

Humor is one of the toughest things to gauge because you never know what will make someone laugh. Shots to the groin for some reason, always seem to work on most people, while comedy like "South Park" appeals to a select audience. But not only is comedy subjective, it also is generational. Just like music, the "old folks" don't understand what the kids find funny. Two reasons why I mention this: a recent on-line discussion on Dane Cook as the best stand-up comedian ever and my recent purchase of Steve Martin's album (yes, on vinyl) "Comedy Is Not Pretty."
I own a copy of Cook's "Retaliation" and watched his brief series on HBO. And while he seems to be a funny guy, he doesn't have the history to claim "Funniest Stand-Up... Ever." Most of the participants making that statement seemed younger in age, more plugged into what's happening at the moment. Naturally, the older people invoked names like Carlin, Pryor and Seinfeld. And while I don't know if I'd make a comparison between Cook and those icons, there are some similarities between him and Steve Martin.
Unfortunately, this current generation is mostly familiar with Martin as the father figure in lame family comedies. But at one time, like Cook, he was a rock star among stand-up comedians. His first two albums charted in the Top Ten of the Billboard charts, he toured amphitheaters, and make the crossover into television then movies.
When I was a teenager, I thought Steve Martin was the "funniest comedian... ever." I devoured "Let's Get Small" and "A Wild and Crazy Guy", memorizing the bits and performing them later for friends. I eagerly looked forward to his appearances on SNL, as well as his television specials and movie, "The Jerk." However, I also remember sitting in the family room, listening to "Let's Get Small" with my father. He was curious as to why I found this man, performing in a white suit, wearing an arrow through his head while playing banjo, so funny. And while we listened, all of the laughter came from my side of the room. I don't remember much being said afterwards, but I'm sure he didn't understand his son's sense of humor.
My recent listen to "Comedy Is Not Pretty" wound up being a bittersweet nostalgic turn. I still knew a good chunk of the bits, but they didn't hold the same comedic impact. However, I still enjoy the humor in "Let's Get Small" and "A Wild and Crazy Guy". While I would put Martin on a list of Best Stand-Up Comedians, I doubt I would place him at #1.
As I've gotten older, I've listened more to guys like Carlin and Pryor, taking in more of the history of stand-up comedy. I still enjoy cutting edge material, but I've also learned to appreciate guys like Seinfeld and Newhart, who may not considered edgy, but who perform funny, well-written bits. So I guess the question that should be posed of Cook fans ten or fifteen years from now is, still funniest... ever?