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I don't smoke pot and I think Tim & Eric Awesome Show (Great Job!) is consistently hilarious. A lot of their humor involves magnifying and examining earnest incompetence, often in excruciating detail. Most things on the show are so horribly executed on every level that it, to me, becomes funny (case in point, the wretched ventriloquist who: doesn't seem to be aware that his lips move the same when he or the puppet is talking + his god awful songs + his highly TV unfriendly appearance = laughter). It is understandable that a lot of people see the show as being just incompetent and therefore painful to watch. If you've seen the movie Rushmore think of the high school plays within the movie (Serpico, the Vietnam play), they're so earnestly staged and performed but at the same time so terrible that it becomes a delightful spectacle. I think the humor is similar, that said, I know some pretty bright people who don't find Rushmore funny at all. eh... Humor withers and dies when it needs to be explained. I'm sorry that you don't get it, but please don't excoriate those who do.
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