yes, that is a great strip, it had me in stitches when I first saw it.
slightly related anecdote: This isn't an explaination of why comics are funny, but just comedy itself.
At College today, we all had to give our final presentations, and a girl/woman was promoting a company that sells snowboards for women, she was talking about different types of board and she said "This is for women who like a smooth, comfortable ride." and I just took it for what it meant.
But my mate gave this delayed sort of nasal-breath laugh, just a quiet snort, do you know the type I mean?
Well it wasn't until he done it that I realised what she had said and starting laughing aswell, so, really, it was HIM who made it funny, he made the joke, or perhaps my perverted brain is getting too old and slow.
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Dad was flammable