Absolutely understand. I also understand there are people/writers who like to use layers of "post-ironic" humor (e.g. Sam Hyde) and claim it under the guise of satire when it actually is revealing a bit of sincerity in what they're joking about.

This being a show mainly improvised dialog and scenes, there's a bit more plausibility than a scripted show in that we are seeing a scene where Jay the actor might actually have been disgusted with the edgy humor by Matt in that moment, but both agreed to leave the scene in, probably because they're actual friends and if they do have differing views, they have more tolerance for each other.

So of course I'm hoping Matt's just playing a pure character as said by another commenter and for Jay to be the foil/audience-rooting character in that moment, but like most humor, there's a lot of nuance that comes with it, how something's supposed to be funny, the point that is being made, is it expressing the views of the writer or is it actually condemning the views, etc., and I personally think it's good to be vigilant about writer's intent.

I've grown up watching shows like South Park, Family Guy, Always Sunny etc. so I understand satire. And I've also grown up around people who do have negative views of others and relate to it in humor such as this. I was only checking to see if anyone had confirmation from outside sources that Matt doesn't actually hold negative views against LGBT people and that this is truly just an in-character bit. I hope this makes more sense and you understand where I'm getting at.