I think the problem is that humor isn't about reasoning and logic, but almost the reverse - it's about punchlines that surprise us (i.e. not what one would logically anticipate) and perhaps shock us by breaking taboos.
Even masters of humor like Seinfeld, with great intuition for what might work, still need to test new material in front of a live audience to see whether it actually does get a laugh or not.
Even masters of humor like Seinfeld, with great intuition for what might work, still need to test new material in front of a live audience to see whether it actually does get a laugh or not.