I'm sure there are some XXX rated podcasts out there, but I don't know any names offhand, nor would I be able to link you to them on these forums even if I did know XD
As for comedy (and Sci-Fi, Fantasy, Horror, Mystery...) there's a ton of modern radio drama being made and distributed as podcasts. This forum can get you pointed in the right direction if you're interested in that. In addition to the new stuff, almost everything from the golden age of radio has slipped into the public domain at this point, and there was a ton of comedy produced back then. The site I linked has a forum for old stuff, too. Some of the existing threads have links to repositories of the stuff.