I feel like the term has been bastardised away from what the literal words mean, being able to sense humor. So in that context, a good sense of humor would be a chill person who knows how to find absurdity in a situation rather than taking things seriously.
A fun person, in other words.
As for the more modern use, I would say someone who can make regular conversations and events entertaining, while avoiding low hanging fruit and what I consider lazy jokes, jokes based on discrimination and stereotypes.
Like, it’s not cool or nice to make sexist and racist jokes, but on a totally different level, it’s lazy joke writing. Wife bad Asian driving black criminal is hack shit that relies on ancient cliches for a punchline, and is generally missing very key parts to approach humor in exchange for getting white dudes in trucks to chuckle and say yeah.
So glad to here someone else say it. Racist and other discriminatory jokes are for uncreative hacks unable to grasp anything close to actual humor. The punchlines are all the same, some stereotype or slur. There are so many better reasons not to make racist jokes, but one reason that I think that should be talked about more is that they are boring, lazy jokes for unfunny unoriginal losers.
