Strange thing is, some American humour really is both clever AND very funny... e.g. IMHO this little dialogue from Airplane 2:
Witness : Striker was the squadron leader. He brought us in real low. But he couldn't handle it.
Prosecutor : Buddy couldn't handle it? Was Buddy one of your crew?
Witness : Right. Buddy was the bombardier. But it was Striker who couldn't handle it, and he went to pieces.
Prosecutor : Andy went to pieces?
Witness : No. Andy was the navigator. He was all right. Buddy went to pieces. It was awful how he came unglued.
Prosecutor : Howie came unglued?
Witness : Oh, no. Howie was a rock, the best tailgunner in the outfit. Buddy came unglued.
Prosecutor : And he bailed out?
Witness : No. Andy hung tough. Buddy bailed out. How he survived, it was a miracle.
Prosecutor : Then Howie survived?
Witness : No, 'fraid not. We lost Howie the next day.
All delivered pretty much deadpan.