I don't think there's a type that does this, I think it's just specific people.

...I don't think sarcasm is that subtle of a thing, it's a low art form
I disagree. It all depends on how it's used. Anyone can change the tone of their voice to indicate sarcasm.
But using less common words, with dual meanings. Indicating seriousness with facial expressions, body language, and vocal intonation. Can make it quite subtle.
It's amusing when someone has a stick up their ass. And you are being sarcastic in response, yet the sarcasm flies right over their head.
Then they get all upset because you're smiling when they try to be serious, and they have no clue.