Noel Sheppard is outraged, the boss is mildly annoyed, and Ace is indifferent bordering on amused. Like him, I find it too absurd to warrant anger, although he and I both watch the show so maybe we’re seeing it in a context others aren’t. Most of the humor revolves around her character’s vapidity; this is in line with that insofar as it reduces the profundity of an encounter with the almighty to a one-night stand, replete with awkward morning-after banter. I.e., “God” is really just a foil here for “Sarah’s” own shallowness and stupidity.
And yeah, neither Silverman nor Comedy Central would have had the stones to play this as an encounter with Allah or Mohammed. That’s supposed to be an argument against Islamic standards of acceptable discourse, not our own, right?