I think the problem with comedy is that so many roles, while they may be hilarious and iconic and such, don’t have the growth or development or range that the best roles in dramas do. Steve Correll in 40 Year Old Virgin? He had a schtick, and he did his thing for two hours (or whatever the run time was). Not that it wasn’t fun, it just didn’t illustrate his amazing ability to act, which is sort of what “Best Actor” is all about.