I'm not going to argue about what is "actually" funny or not, but the entire movie is basically surreal humor, almost Dada in nature, and if you don't find that kind of absurd sort of humor funny then I can get not liking it. I have met a lot of people who tend to groan and say "that's stupid" to that kind of humor, which I have always not understood, but to each his own.
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I'm "kind of a big deal".
http://img.imgcake.com/cyclo/Cyclopngegpngre.png