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Boo to this post.
I mean nothing is really off limits in comedy imo but at least make it funny so i do agree in some capacity. >

Ya that’s why I just stick to classic yo mama so fat jokes >

OP mama so [negative trait] she did a [sex thing] with a [member of a race]! >

It's very low-hanging fruit, but it can sometimes be funny. 
It's the "burger and fries" version of comedy - it's something most performers can execute reasonably well, and it's something the audience will enjoy well enough.
I think the great comedians don't necessarily have to "play it safe" to be funny - they're more like the chef who can successfully deliver filet mignon.