There is nothing more beautiful than sarcasm. That is definitely an overstatement but it should balance the moronic comment which says that sarcasm is the lowest form of humor. Now, whoever made that statement was desperately in need of a rectal broomstick extraction procedure.
Sarcasm usually requires a quick wit, and the ability to extract the minutest points of weakness in a conversation. So it is quite unlikely that it is the lowest form of humor as some would like to call it. Perhaps not being able to enjoy sarcasm is directly related to not having the ability to come up with sarcastic comments, which in turn creates a feeling of inadequacy, which in turn can spawn a Napoleon complex, that can cause someone to logicise that sarcasm is the humor of the stupid.
Now I know what most of you are going to say, and I cannot wait to hear from each and every one of you.
*It is really just one guy.