They're both offensive and neither's that funny. I've heard better Irishmen jokes. Why don't we ask Liam, what with he being our resident man of the Irish blood (not sure if anyone else out there is qualified...I believe Ducky is a quarter or summat...)...he likes a GOOD Irishman joke as much as the next man, I believe I recall him saying once, emphasis being on the GOOD part
I happen to like this one myself:
How do you confuse an Irishman?
Stand him in a circular room and tell him to piss in the corner.
But that's just me. And I love the Irish

They gave us Guinness ffs...who can NOT love them for that?