>Please explain how the original statement that you responded to above is incorrect.

I quoted it in my response, it is easy to see: "yet for the joke to be funny you have to understand". That is false. The vast majority of the audience do not understand that at all, and yet find it to be funny. The fact that one of the writers slipped in a deeper meaning does not mean the joke requires that understanding, and thus does not support the notion that the show is targeted to people who possess that understanding.