A lot of Gold in one of DA’s best and more creative cryptics for mine.
8 across: X-boxes in one retail complex (3, 5)
Awesome: x-boxes in one retail complex = ten boxes in i mall = tim allen = funny people (the theme).
4 down: Love points to unity (7)
Fantastic use of compass points: love points = o N E N E S S = oneness = unity.
20 across: Mercury lands in light? (1., 1., 6)
I was convinced this one was WC Fields (lands = fields, light = c) until I looked up mercury and discovered its listed in the periodic table as HG: mercury lands in light = HG L and S in neon = HG Nelson = funny people (the theme).
17, 10 across: Oscar blemish in signs of affection (7, 4)
Everyone loves a Sesame Street reference: Oscar blemish in signs of affection = Grouch mar in o x = Groucho Marx = funny people (the theme)
24 across: Sixty-six percent burning (3, 1)
NC makes a good, pedantic point in jest: it should be sixty-six and six repeating percent. We’ll forgive DA on this one, though: sixty-six percent burning = a third alight = Ali G = funny people (the theme).
7 down: Major group loves musical jam, lulling hearts of most Acrosses (funny people) (6)
This one stumped me for a long time, and I think it stumped me for so long because this type of clue I’ve never seen done with the middle letter: major group loves musical jam, lulling hearts = maJor grOup loVes musIcal jAm lulLing hearts = jovial = most funny people.
13 down: In abrupt haste, Roman figures diminished gloom (10)
I wish I worked out the explanation on this one: in abrupt haste, Roman figures diminished = suddenness DD diminished = sullenness (D (500) becomes diminished, i.e. L (50)) = gloom.
9 across: Drug flight — or drug fear (6)
Is it any surprise that DA seems to be familiar with a lot of drug slang? Here, it’s drug flight — or drug fear = trip OD = tripod = funny people (the theme).
13 down: Marathon characters take ages to coat cracked lips (8)
I even thought of dim sims before it all clicked: take ages to coat cracked lips = eons to coat psil = epsilons = Marathon characters (Marathon is in Greece).
15 across: Having less ants in the pants (7)
I was convinced the answer ended with the letter p. Alas, I was wrong: having less ants in the pants = stiller (cryptic definition) = Stiller = funny people (the theme).
I was tempted to put this one in the bullshit category because I consider Ben Stiller to be the worst comedic actor going round, but the amount of people who laugh at his antics put me in my place.
3 down: Lousy opener of the 90s? (6)
A nice cricket reference: opener of the 90s = Slater = slater = lousy.
14 across: Exercised self-denial, mainly (8)
I thought this one was a little dodge: exercised self-denial mainly = seinfeldal mainly = Seinfeld = funny people (the theme).
Cutting two letters off an anagram with a mainly I thought was stretching things when they’re are so many ways to write a good clue. But Rob in the comments explained why DA did what he did: it’s a reference to the “master of your domain” Seinfeld episode!
DA is genius!