Anything that anyone says has eternal implications. When God speaks, His words go like the rain, they accomplish His work, and they return to Him (Isa. 55:10-11). Our words can be like that, too, like Samuel, who "let none of his words fall to the ground" (1 Sam. 3:19). Contrarily, James 3 speaks of the death that is in the tongue. It is impossible for man to tame it. Even the man who lies and then says he was joking throws around "firebrands, arrows, and death" (Pro. 26:18).
God would not have us share in deathly things. Paul condemns a long list of characteristics (among which include "disobedient to parents" and "inventors of evil") saying:
...Who knowing the judgment of God, that they which commit such things
are worthy of death, not only do the same, but have pleasure in them
that do them.
Romans 1:21 (emphasis added)
By being entertained with unwholesome things, we are taking pleasure in things that are worthy of death. Everything said has eternal implications. See Matthew 12:36-37
Also, to the Ephesians Paul writes:
For ye were sometimes darkness, but now are ye light in the Lord:
walk as children of light:... And have no fellowship with the
unfruitful works of darkness, but rather reprove them.For it is a
shame even to speak of those things which are done of them in secret. Eph 5:8,10-11 (emphasis added)
Being entertained is not a Christian value, though it is not a bad thing at all. We should not let unwholesome talk get in the way of our walk with God.
Finally, brethren, whatever things are true, whatever things are
noble, whatever things are just, whatever things are pure,
whatever things are lovely, whatever things are of good report, if
there is any virtue and if there is anything
praiseworthy--meditate on these things. Philippians 4:8
(related to this question/answer is What does the Bible say about "bad" words?)