To be honest, I was a little afraid of this question because the “comic relief” is not often a relief to me and I thought I could count the goofy types I hated into the dozens, but once I realized the pool of candidates I should be looking at, the shortlist got surprising long. Who knew? ;)
Day 17: Favorite goofy character from any anime
The Slayers: Gourry Gabriev. He's strong, skilled, loyal, a fine diner (lol), and dumb as a damned brick. And he’s got a great big glowing sword! Now, I know, the whole show is built around lunatic characters, but any scene with Gourry is pure comedy gold to me. The show never fails to capitalize on his idiocy, but the gag never gets old and he just works. The best part about it, too, is that he's never annoying, which happens so often to similar characters in lesser stories. This was a tough choice among the top contenders, any of whom could have eked out a win if not for the scene shown above (from S3 Ep 2): Simply put, "Zombie Gourry" remains one of the funniest things - if not THE funniest - in my entire anime memory. The whole opening sequence of this episode, in which he retains this starved form no matter what he is doing, nearly made me pass out for lack of oxygen when I first saw it, and it still makes me laugh.
I think I'd name James from Team Rocket (Pokemon) as runner-up, but the list continued on from there to Luffy (One Piece), Ryuichi Sakuma (Gravitation), Usagi (Sailor Moon), and whooooole host of mascot types. I guess I like the comic relief after all. ;)