I don't believe that anybody has come to a conclusion on why something is funny. It's funny because it's ridiculous and it's ridiculous for different reasons at different times.

New York: Collins 2007. Career
Mason was a comedian at the Fieldston Hotel in Swan Lake New York in the summer of 1955. Mason and Raoul Felder wrote “We have paralyzed ourselves by our sickening fear of World Opinion which is why we find it impossible to face one simple fact: We will never win this war unless we immediately threaten to drive every Arab out of Israel if the killing doesn't stop.