Perhaps some overzealous reference to the fact that Graham Linehan is a massive wanker, butthurt transphobe. The way you "can't really make rape/racist/sexist/transphobic jokes anymore". He doesn't really make TV anymore. This skit on the other hand, as well as most of Father Ted and The IT Crowd, is perfectly PG.
Vaguely conservative people love to claim that "you can't joke about anything nowadays!!" but everytime I ask for an example it's either completely banal stuff like this sketch, or it's just straight up bigotry with the thinnest veneer of "a joke".
Like, sorry that calling a trans woman a guy or saying weird shit about Muslims isn't funny in 2023, but good god get some fucking actual material.