I'm watching now, and it's clear to me Gervais is thumbing his nose at the comedy police. After the trans jokes, he says something about how the folks at Oxbridge are trying to write the rules of comedy. "You should always punch up. Never punch down. ... But sometimes you have to punch down, like if you're beating up a disabled toddler *makes gesture*" Oh, and he pretty much said word for word my comment about separating the artist from the art.