That article seems pretty off to me. If the foundation of good comedy is the underdog dynamic, how exactly doesn't that apply to most people regardless of political views? Who is more of an underdog (in his own eyes) than a working or middle class 30+ year old white male? Jokes about being taxed too much or hypocritical "elites" telling you what to do are like meat and potato stuff for comedians.
Lenny Bruce was libertarian, Doug Stanhope is libertarian. To me that should settle the issue to rest.
The problem with modern "conservative humor" is that it's just a snarky extension of the typical conservative mindset: fear and victimization. The humor is secondary to wallowing in victim-hood and being quite angry at someone/some thing. And I don't mean victim-hood in the sense of like, Louie CK "I'm a fat ginger who is divorced, getting old, etc." That's funny because we can identify with that type of self deprecating humor, and it's not really about being a "victim;" we're laughing at Louie CK as well as ourselves, friends, etc. Modern conservative humor is more like "I'm fat but hey it's my choice, so why is Michelle Obama trying to make me eat healthy."
It's also worth noting that even "liberal" comedians make fun of democrats. Conservative humor doesn't aim at conservatives well, and instead it just becomes more focus on "elites" no one gives a shit about. Making fun of Madonna for being a hypocrite can be funny, but Al Gore? Michelle Obama? Harrison Ford? No one gives a shit.