A problem talking about the films of Ernst Lubitsch is that it's very hard not to just start listing the good gags, and To Be or Not to Be (1942) is full of great gags. It's also full of suspense - a film that seamlessly balances noir-ish intrigue with farce. Fascism deserves to be mocked. Fascism is a performance, and can be undermined with performance. To wring our hands over jokes about Hitler, or any other fascist past or present, is to suggest fascist figures are somehow sacrosanct. They aren't. They never will be. Become the frog that plagues Pharaoh, make der Fuehrer into a clown, reject their authority and reject the fear they want to use against you. And where whatever mask you need to to do so.