Relations Between the Mind and the Validity of Opinions Regarding Entertainment?

[Daemian]

I think entertainment is basically providing someone an experience. In any way or method you want, a simple joke, a movie, a tale. And cause the audience or receptors emotions, which will determine whether they liked what they experienced from it or not, based on their personality, beliefs, preferences. Preference is something deeply connected with someone as individual. And yours can be disturbing to me or totally empathize.
So I think there is no mathematical result in this, because it is something that varies too much from person to person and you can only get close to a result but never reach it.
I guess it's like trying to tell a joke without hurting anyone.