This isn't about abolishing humor, but the overall level of comedic elements that essentially can rise to the point they start corroding the immersion in the film. Especially when it comes off as the result of focus testing and not the intentions of the creators.
As for the real world example... Of course people have humorous responses even in the darkest of moments. It's a coping mechanism. However... C'mon man, there are limits to that analogy. If I'm at a funereal and a person cracks a joke or two depending on the circumstances that's fine. Again, people cope in different ways. Now, imagine being at a funereal and someone is literally making jokes simply to make them, not to cheer anyone up not to cope, just throwing zingers EVERY FIVE TO TEN MINUTES. One could easily see that the mood of the event, a somber ritual of grieving and remembrance, is somewhat incompatible with someone acting like it's a Friar's Roast. Time and place etc. So to with movies. I didn't go to SKYFALL to see a comedy and the film delivered on it's concept as an action-drama/spy thriller. It had some "humor" but in a way that I found appropriate. It wasn't a gag every five to ten minutes kind of film nor did it NEED to have that done to make it a good to great film and a hit too boot.
I will repeat... If I want comedy I will go to see a comedy. If an action-drama is lacking in humor I don't get how that's a demerit since... It's not what the film in that genre is kinda supposed to be about. NOW OF COURSE THERE ARE EXCEPTIONS. There have been many films that have a wondrous alchemy in weaving the elements together in ways that work but once more... That those films exist doesn't mean that every other film has to be like that or even could be since even balancing those elements means taking some "juice" away from one element to another.
I also have to ask... Wouldn't this seem incredibly awkward if this "rule" were applied in reverse? Say you went to a comedy film starring Jack Black, expecting what Jack Black in his mad genius delivers. However starting in the first act in the middle of the set up to a joke suddenly Jack Black gets into a John Woo styled Mexican stand off action scene. And... It's legit all the way. It's a full on gun toting moment with tension and violence... And then it just goes back to Black's joke. OK... That's actually funny as a conceit but think about a whole comedy film like that. Every time they are going to get to the humorous material right before... BOOM, legit action/drama breaks out. Suddenly everything shifts from a comedic footing to it's like Michael Mann's HEAT... But then we are supposed to get right back to the fart jokes?
I'll add another wrinkle in... Imagine that it seems like the creators actually spend WAY more time and effort on these drama/action minisodes in the film than on the comedy. Like you come away going, "Yeah... I guess Jack Black was okay with the funny stuff... But did you see that car chase?! It was amazing! And that Kung Fu scene right before he did that fart joke was as good as anything in CROUCHING TIGER! I don't remember any of the jokes in this movie but the action scenes were so good."
I mean... Wouldn't that be odd? Off putting to the very idea of going to a comedy film in the first place? There of course have also been comedies that tackle serious subject with real dramatic arcs in them but let's be honest, not only are those few and far between we as audience members don't consider it a flaw if comedies DON'T have dramatic elements in them. Eddie Murphy's NUTTY PROFESSOR is a film that has a throwaway "arc" that is honestly, perfunctory in every way. The "drama" is by the numbers and uninspired. But that's okay. I didn't go to see the film expecting to see a serious exploration of body issues and identity. I came to see Eddie do his thing in a comedy.
I think the "debate" on these issues is tone deaf online since I don't think anyone ever suggests that these action tent poles not have any humor or gags or funny lines or quips what so ever. What is being said and I think ignored is that if you are selling me an action drama there needs to be an understanding that going overboard with humor FOR THE SAKE OF IT, not as a natural outgrowth of the story or characters but shoved in there as a focus group strategy, that you end up if not puncturing the suspension of disbelief so many of these films rely on, you certainly corrode it.