FIRST OFF . . .

In the wake of his controversial one-liners about Jews and blacks performed at the Grammy Awards two weeks ago--comedian Jackie Mason defended his ethnic-barbed humor Monday night at the National Assn. of Recording Merchandisers’ awards dinner at the Century Plaza Hotel. Mason, whose “The World According to Me” was named best-selling comedy album of the year, observed during a 10-minute routine: “Comedy is about differences among people. Some people take it as studies in prejudice, but it’s a study of culture. What is sociology if not a study of comparative cultures?” Mason didn’t include any jokes about blacks, but he did target another ethnic group by saying that--on a subservience scale--”a Jewish husband is comparable to a Japanese wife.” Other winners: U2’s “The Joshua Tree,” best-selling album of the year; Michael Jackson’s “Bad,” best-selling album by a male artist, and Whitney Houston’s “Whitney,” best-selling album by a female artist.