I agree, though I would say the target is a lot smaller with humour.
It depends on the kind of humour, I think. Jane Austen's Emma is a romantic comedy, so the humour doesn't come from punchlines, but from social and intentional mismatches, which builds up across scenes and arcs. So it's much slower and wider than, let's say Douglas Adams or Pratchett. In my Jack Vance pastiches, the humour often comes from the difference between what is said, how it is said, and what is actually meant. Sometimes the reversal comes the next line, sometimes it comes at the end of the conversation. It's the difference between, let's say, Tim Vine's delivery of one-liners or other comedians who build up a joke.