I looked up the transcript for it out of curiosity. The jokes aren't terrible I guess; they read a lot like the Carlin bits I'm familiar with. However, I got to the AI part and was like, "nah, they're pushing it too hard." I couldn't see the complaint until I got to that bit, and then I could understand why it made his estate uncomfortable.
If they'd used the AI bit to poke fun at themselves and talk about how AI's even replacing dead people without trying to push AI as the future, then I'd be confused as to why the Carlin estate is upset. However, right now AI primarily benefits the rich, so pushing AI as the future of humanity is contradictory even within the context of fake-Carlin routine because it goes against his takes about rich people ruining everything.