Someone mentioned that you could still do the scene of Luke rejecting the Lightsaber but not play it up for laughs. Because... it's not funny. It's "subverting expectations", but the history behind why he discards it is one of horror, regret, disdain, and all manner of other ugly, negative, and painful memories and emotions.
... But the movie frames it for a laugh.
I know it's cheating to bring up the god-tier Batman series, but I think of something like Batman grabbing a gun to defend himself in the opening of Batman Beyond. He is presented a weapon that he wields for necessity before the trauma of doing so is so intense, it utterly breaks him.
That is what the Lightsaber represents to Luke at this point. Failure, harm, and self-loathing. Imagine the same scene, but of his hands shaking as he wields it, thinking back over what he did with it, before it instead just slips from his hands, crashing to the ground, and he instead just turns and walks away from it.
The emotional gravity of the scene is lost in favor of a subversion. You could have the exact same meaning imparted if they had just altered the tone of the shot. But that wasn't a priority. It was "a funny scene".
I just want to say what a great example to use to illustrate the distinction between the two. Love that scene. Thats not to say that you cant have Luke rejecting Rey but like you said, playing it up for laughs undermines a lot of the context for why hes like this.