A fellow who has a funny bone can learn to hone his skills, but I don't think you can develop a funny bone - you either have it or you don't. And by the way - when you get it, we don't know it.
I think that comedy really tells you how it is. The other thing about comedy is that - you don't even know if you're failing in drama, but you do know when you're failing in comedy. When you go to a comedy and you don't hear anybody laughing, you know that you've failed.