If you want a good comedy movie watch anything by Edgar Wright or Sacha Baron Cohen. Most American comedy films are stuff nowadays because they try too hard to be funny and are more focused into writing characters into the jokes rather than the jokes into the characters.
I wouldn't necessarily call Sacha Baron Cohen's films 'witty', as rambo was asking for.
His stuff is very very crass and often is shock comedy. His interview-character films (Ali G In Da House, Borat and Bruno) are almost just like heavily scripted Jackass stunts. And films like Grimsby are fuelled by drug/love references or usage.
His TV pieces (where he does interviews in character) are wittier, but he's ultimately just getting laughs out of confusing or angering or embarrasing someone.
I love his stuff, but I just wouldn't describe him as witty or in anyway high-brow.