Will Self; Angus Deayton; Stephen Fry; Woody Allen; Dylan Moran; Mark Lamarr; Paul Merton (true, at least, of his 'Have I Got News For You' persona); and so they proliferate.
A sophisticated wit can be as flattering to the recipient as to the purveyor. Although the traditional tenets of comedy may well lend themselves to the delivery of 'dry' or ironic sentiment, that its humour would persist in the absence of such artifice enunciates the cerebral, as opposed to visceral, nature of the observation. To those who esteem intellect, this might render it greater potential as an art form; the combination of comedic fundaments such as timing, delivery and so forth with a ready intellect and keen observational faculty being one that few can attest.
At the risk of being lambasted for repetitiousness, I am unequivocal: 'dry' humour really is the best kind.