Of course another ugly, omnipresent undercurrent behind the character of Sheldon Cooper and the show as a whole is the idea of "neurodivergent individuals are nothing but nuisances who are incapable of being good people or of living truly satisfactory lives and deserve to be ridiculed by their neurotypical peers." It's basically like if you took 4chan's perception of autism, stripped away the parts you wouldn't be able to air on primetime television, and turned it into a sitcom.

I don't think the humor comes from him being inept at social situations, and more on him looking down on everyone else for not being the same way. Despite his flaws, he thinks of himself as a super genius who can do no wrong, which is silly as we can easily see. When his feelings are hurt on that particular subject, he tends to be greeted with comfort more than insults.

I might be giving Big Bang Theory too much credit, though.