When Lipton states the audience at the Apollo Theater is the smartest audience, even though there's no way to accurately judge and if that audience is smarter than other audiences from other venues, he is simply stating his opinion and opinions can't be proven wrong.
When Lipton acknowledges Rock's wife for her humanitarian work he says "what a good idea". This can be considered borderline racist and sexist because her humanitarian work helps women go from welfare to work by giving the make overs.