Dark Sense of Humor vs Offensive

I, and I’m sure y’all as well, see this excuse all the time.

Someone makes a racist/sexist/homophobic/otherwise hateful joke.

You call them out on it, and their explanation is “it’s just a joke, I have a dark sense of humor”.

So my question is, do you believe someone can have a “dark sense of humor” and not actually be a hateful/offensive person?

Is there a difference in a dark sense of humor and sharing inappropriate or offensive jokes? If so can you explain what the difference is?

This honestly confuses me and I’m not sure what the “difference” is supposed to be 🤷🏻‍♀️