I think that there is a big difference between using a slight bit of levity to break an intense mood (see Play Misty for Me as a good example) and going for laughs (see Scream, Cabin Fever, and countless others). I have no problem with the former, but I find that the latter detracts from the viewing experience. Of course, this is one of those things that is difficult to quantify because the line between acceptable levity and pointless comedy will be different for every viewer.
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