SPOILERS (I guess)
Kinda hard to have sad points in a comedy, since people are less likely to take scenes seriously. I think that's what happened to a lot of people, including myself. I would have never laughed when that kid was peed on, if it hadn't been for the fact that his kung-fu failed with such hilarious result less than a minute before. I laughed in the "wow that's terrible" way Animalman described.
The cat being cut in half was either hilarious or horrible, depending on your point of view. I just thought the way they did it was beautiful, considering that it happened just after the cat (which was obviously well trained) jumped off at just the right moment, so the camera panned away just enough to not show the cat but show its shadow. Then again, we'd just seen some awesome martial arts on a beautiful background, so I was in the mood for aesthetics.
The dude smashing the lollipop was sad, but I can see why some people would laugh.
