I did not laugh much in BG3 but thats OK.
The game manages to create a good atmosphere and thats the most importent thing.
They somehow managed to have a very dark setting without making the player feel depressed.
This was a bit of a problem in PoE1 for me. You are going insane, lots of cultists and the biggest attracktion in the first town is a tree with hanged people. This could really pull you down when the only thing that was a bit funny were some comments of your companions.
The best laugh I had lately when playing the beta of Wraith of the Rightious.
Without too much spoilers, imagine a scientist who does a field study on demonic cultists.

Prof. Dr. Dr. Mad S. Tist

World leading expert of artificial stupidity.
Because there are too many people who work on artificial intelligence already