>>I thought he was mildly amusing, but beyond that, just too crass at a low level.
Exceedingly crass, but typified by the "man in drag" meme you described. A lot of Little Britain is too crass for my taste also. E.g. the Emily and Florence skits mostly weren't funny and nor were the later Bubbles de Vere skits. Seems that the line between funny and poor taste is very fine, as Sasha Cohen also discovered when trying to repeat his Borat success.
Is Jackass funny?
"... They ne'er cared for us
yet: suffer us to famish, and their store-houses
crammed with grain; make edicts for usury, to
support usurers; repeal daily any wholesome act
established against the rich, and provide more
piercing statutes daily, to chain up and restrain
the poor. If the wars eat us not up, they will; and
there's all the love they bear us."
-- Shakespeare: Coriolanus, Act 1, scene 1