I always respect comedy but theres always place a stage for that and theres a certain red line/code of conduct for that you must not crossed toward people
People replied to your comment saying that for the last 50 years comedians hosted these award shows and roasted people and it's part of the tradition now. You chose to ignore that, called it irrelevant, and are now going in circles.
Whether you like it or not these award shows have been the "time and the place" to roast celebrities for decades. If they weren't, then that list of hosts that you chose to ignore would have looked very different and people like Gervais wouldn't have been re-invited to host the golden globes 5 times after all the times he made audience members uncomfortable.
Also, this line you aren't supposed to cross isn't written in any book of conduct. Being offended in subjective. Making ANY joke at someone's expense will run the risk of offending them, no matter how tame and harmless it may seem.
Many people will tell you this joke is very tame compared to what is usually said in these award shows. If the joke was as appalling as some claim it was then the audience's moral compass would have gone off and they wouldn't have all laughed for as long as they did. Look at the audience in that footage... It's all laughs and smiles up, including Will, up until the moment he got up and did his thing.