All comedy is about subversion of audience expectation, this can be done by joke, by tone, or by misdirection. You don’t find this funny because you’ve heard it all before and your humour has become more sophisticated. Others aren’t there yet and they enjoy the changing tone and the flow.
There’s the flip side of course, I’ve seen many female comedians rely entirely on ‘look, I can say filthy things about anal sex even tho I’m a woman’ and ‘periods’ and ‘my husband is a child’. This humour has been applauded to death too. All tired stereotypes and all tired subversions - the more comedy I see, the more impressed I am with the genuinely original.