I'm not putting them in the same bracket. There just isn't a clear cut line between what is "banter" and what isn't.
Frankie Boyle makes jokes about disabled children. He's a millionaire. Some guy makes what he perceives to be a joke about a murder victim and gets thrown in jail.
There's definitely a line between banter and what isn't. If anyone I knew started making such comments I'd tell them to stfu, not just think it was banter.
As for Boyle, yes there would seem to be a discrepancy here. But then again, there's nothing stopping the guy getting up on stage and saying the same things is there? He can see if he can be a millionaire too. Boyle may be beyond the pale to many but at least he isn't doing it behind a PC.