I'm not playing such RPG to laugh. I'm playing to experience / live an epic journey in the FR like I would reading a fantasy book.
BG3's sense of humor does not make me laugh at all and often break my immersion in the story with all these "funny / silly" things.
Of course a bit humor like in the old games is very good but the tone is really not the same. Larian's sense of humor only rely on WTF/SILLY things.
I differ from this view somewhat. I like a range of emotions, but of course vastly prefer the feel of Tolkien's Lord of the Rings to Monty Phyton and the Holy Grail when it comes to roleplaying. I consider comedic elements in the story and in persistent gameplay separate from one another though. The former is more subtle and requires clever writing (superior to any of the original game I might add). The second is pure slapstick physical comedy, and not only silly, but obtrusively so in the way it's been made core mechanisms of gameplay which in turn affect balancing.
The talking heads in D:OS2 was a moment of hilarity that in a way combines both and made me laugh out loud. One of the highlights of any game in two decades of (casual) gaming.