I don’t know how many sacred cows there are today. I think there’s a little confusion between humor and gross passing for humor. That’s kind of regrettable.

Newhart contrasts comedy that earns its laughs through wit, timing, and observation with material that relies on shock, crudity, or mere transgression. By invoking “sacred cows,” he gestures to perennial debates about what subjects are off-limits in public humor, but he shifts the focus: the problem is not simply whether taboos exist, but whether breaking them is being mistaken for genuine comic craft. His “regrettable” conclusion reflects a traditionalist performer’s concern that coarseness can crowd out subtler forms of humor and that audiences may be trained to equate provocation with comedic value.