"Life is a tragedy when seen in close-up, but a comedy in long-shot."
-- Charlie Chaplin
Yes he is.. he's the top 1 IMO
Killing Them Softly is pretty much the best hour of standup ever.
The story of "Chip" driving and racing another car (who didn't even know they were racing) is so well put together.
The same sort of humor is in the "You're on third street" bit.
But his last special "The Closer" was really awful. He wasn't only not funny, he just came off as kind of an asshole...and his rant about LGTB/transgender etc. was way too long and mean spirited.
In "Sticks and Stones" (I think that was the one) he does it perfectly...the bit about the alphabet people traveling together in a car. It was humorous without being mean - in The Closer he was the exact opposite. He also seemed fixated on the subject.