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Penn Jillette (of the comedy/magic team of Penn and Teller) says the joke is a prime example of how comedy is “about the singer, not the song.” That is, it is in the telling of this joke that the humor is to be found. (As I said, the joke itself is pretty lame.) Watching and listening to these comedians riffing on this joke does have its moments. Even though you know where the joke is headed, you just keep listening – even as it offends you. And it is designed to offend. If it isn’t offensive, it just isn’t being told right.
yeah to get it you really have to see the whole DVD ... it's not so much funny... but me and friends have kept em going for about an hour before... until someone breaks it up... but it's a funny idea