Mates got a young bird, totally legal, we call him pedo,is this now offensive to all pedophiles? Get a life everyone,he didn't call a downs a mong . Not a fan by the way, spoils a very good show at the moment.
It may be offensive to those who have been the victims of paedophiles.
There's also a huge difference between banter between mates in private and the words voiced in public. In Gervais' case, it's the effect his words may have to the subsequent actions of his fans; in the same way that Clarkson's comments about environmentalists and cyclists have an effect upon the behaviour and attitudes of Top gear viewers who don't realise he's portraying an exaggerated version of himself.
A lot of comedians portray a character. In some cases it's obvious: when Steve Coogan is Alan Partridge, the butt of the joke is Partridge and those who share his opinions. Others slip across the boundary: when Al Murray started doing his pub landlord stuff, the humour was directed toward those who shared his opinions, but it seems to have slipped a bit recently.
Frankie Boyle did the same. To begin with, his 'edgy' stuff was directed in the right direction. By Tramadol Nights, he'd become a parody of himself. Gervais seems to have done the same.