When someone tell Picard that someone has died, no one laughs
Again, this one comes down to the acting. That’s the only explanation for why it is so funny whenever Bones or anyone else tells Kirk that someone is dead. “He’s dead, Jim” is famous for so many reasons. But when someone tells Picard that someone has died, no one laughs.
Maybe that’s because Patrick Stewart plays Picard with such stakes. When someone dies, he feels it and reacts in a way that makes the audience feel for this captain. He has to deal with so much and the death of a crew member hits him.
With Kirk, it is more like “well, these things happen” and it makes the entire situation laughable. If we didn’t have him basically shrugging off deaths, it would be a lot more heartbreaking. Instead, it has turned into something of a meme and we all laugh when another crew member has died.
So Captain Picard is a better captain because when his crew members die, we all feel it. We understand that he is upset by this and we know he is going to make sure to succeed in their honor. Picard loves his crew and it just makes him a more enjoyable captain to watch.