It's Garry Shandling's Show (1986)

S2E9 Killer Routine

In the midst of Garry's opening monologue, an unexpected tragedy occurs when a member of the audience passes away from uncontrollable laughter. Overwhelmed with guilt and contemplating his future in comedy, Garry is ready to walk away from it all. However, Carl Reiner encourages him to have a conversation with the deceased, prompting Garry to reconsider his perspective on the incident and the nature of humor.