But i wonder how many of the younger generation could actually understand the comedy
I think unless you lived through those times I don't believe anyone could fully appreciate what it would be like however, with the poignancy of this year in particular I know in the UK a lot of schools have focused on all sorts of projects regarding the Great War so that children get an understanding of what living through those times was like .
Whilst DA refers specifically to WW2 there must be aspects of that conflict that would resonate with the younger generation given the way they have been educated. DA is multi faceted in what it tackles one of the biggest themes running through it is pomposity and the relationship between Mainwaring and Wilson which all based around class and that is as obvious today as it was when portrayed in the show.
On its simplest level the sheer stupidity and slapstick moments that run through all series is enough to entertain people of all ages even if they do not have any inkling of what times were like when the show is set. I agree the ending is poignant perhaps , in my own opinion, topped only by the ending of Blackadder Goes Forth.