Which artist would you say can come up with the most humorous lyrics? In my opinion it would be Joe Walsh. Before he sobered up and got serious with his life, he could come up with some pretty funny stuff.
"I go to parties sometimes until 4.
It's hard to leave when you can't find the door"
I guess you aren't counting Tom Lehrer and Weird Al, or they'd win by a country mile! If you like dark humour some of Leonard Cohen's lyrics, incisive as they are, can be far too true in the "laugh or you cry" sense.