The most important thing in comedy - apart from empathy, which I think is important even if disguised - is surprise. I like surprising people with the fact that something's even a joke at all.
Funny bones, to me, are more important than funny lines. If a comedian is just not likable and doing the lines, you could read them yourself. Whereas if someone [you like] shambles out, and they tell you what a bad day they've had, they don't have to say anything. I love them. I want to hug them because they've been through something. And it comes back to empathy, always empathy.