I have no qualms with entertainment, however, regarding TV shows and movies I have this conviction. As the Lord refines me for His purposes, this scripture has taken on renewed meaning.....Psalm 101:3 "I will set before my eyes no vile thing. The deeds of faithless men I hate; they will not cling to me." Upon realizing the virtue of Holy Spirit, I try to protect things that affect my sensitivity to Him.
It makes me sad to see amusement that portrays sin and godlessness as acceptable and many times desirable. I am sure it saddens the heart of the Father too. It is my experience, if I choose to watch that kind of entertainment, I become calloused and desensitized to the gentle purity of the Holy Spirit. I don't judge others for their choices but if I want greater intimacy with the Lord, I know I can't allow my eyes to partake of things that don't edify the Spirit of God living within me.