I’m not an audiobook reader per se for a number of reasons including poor attention span, general dislike of being read to, and just generally preferring other formats.
Having said that, I do think audiobooks work better than print or e-books for comedic material read by the original comedian writer. An example that immediately comes to mind are any clips I’ve heard of the late George Carlin doing audiobook narrations of his own work. While I enjoyed reading his book Napalm and Silly Putty as a hardcover, I couldn’t help thinking at the time, “I really should have listened to the audiobook or watched him perform these bits on DVD instead.” I haven’t read a ton of comedians’ bits in book form, but I really think the written word isn’t always the best format for comedy. So much of the humor comes from the comedian’s timing and inflections, which is difficult to capture on the page.
So yes, when it comes to stand-up comedians writing humorous books, I think it can be a lot better to listen to the author’s own audio narration than reading it to ourselves in our own internal voice. But for other genres? Eh… generally not for me.