Death is inherently funny. There you are, until suddenly you're gone.
A priest coughs and loses his false teeth in a grave. The corpse looks like Elvis. The obituary accidentally refers to a "beloved aunt" as a "beloved cunt." - Except none of this happens in Afterlife.
What have we got instead? You have the bloke from the hilarious 'Extras' clearly not having a laugh. Tony (Gervais) is mildly upset since the death of his missus. So mildly upset that he tries to kill himself, and take up heroin. In that order.
The mildness of his upset allows him to treat everyone in his quaint little village with disdain. Mild disdain. And the mildness of the locals allows him to get away with it.
Tony is just about as funny as the cancer that killed his wife. Which still makes him slightly funnier than Tommy Tiernan.
Ricky -- Get a life.