I would remove "Whom Gods Destroy". Even though it has a few funny moments, the overall tone is kind of dark. Insane asylums aren't funny places. And Marta gets blown up, which is also not funny.
I disagree with this. I think this episode is hilarious. Shatner's delightfully over-the-top performance when he is posessed and Marta's blatant literary plagiarism and the way she bickers to deny it were sublimely comedic. Yes, it gets serious when Marta is killed, but I think for the most part, the episode was very funny and is more of a comedy than a dramtic episode.
"Plato's Stepchildren": I don't find anything enjoyable, or remotely funny, in this episode.
Now
this I agree with. That episode shouldn't be on any positive "Star Trek" list...only one about the worst of the series.
"The Naked Time": Riley's scenes are funny. Everything else is fairly serious.
This is another episode that I think treads between funny and serious, but leans more towards comedy. Kirk pining for romance and bemoaning how it eludes him due to his responsibility to the ship and Spock's struggles to contain his emotions are serious, but these scenes come right at the end are preceded by tons of hilarity. Sulu running around shirtless with a sword pretending to be a swashbuckler is one of the most memorable funny scenes in the entire series, and even during the serious moments there is some comedy (although, I'm not sure if it's intentional). One of the biggest laughs for me was Shatner's desperate and incredibly overplayed yelling at Spock about technobabble while Spock is in the middle of his emotional breakdown.
I don't think there are a total of ten comedy episodes in TOS.
And here's another point I agree with, but other than the episode I mentioned, I agree with the list (although I haven't seen "Catspaw" and "I, Mudd"). I would add "Elaan of Troyus", which I thought was one of the funniest episodes I've seen. Like "Whom Gods Destroy", it tries to get a little serious towards the end (with Kirk legitimately falling in love with someone he can't be with), but his 'disciplinary' interactions with Elaan are some of the most laugh-out-loud moments of the series for me.