Non-sequiturs
I once heard that laughter is an emotional response to one's "reality" breaking down. This seems appropriate since a person can respond to an absurd situation or comment in a variety of ways, laughter being just one. Absurity is also often uncomfortable because it gives rise to a feeling of uncertainty of how to act in the face of it. Indeed, Sartre's character Antoine Roquentin in the novel "Nausea" is the quintessential literary embodiment of this. However, while this novel is usually characterized as dark and depressing, Sartre claimed that it wasn't the only authentic reaction to an absurd exisence. Quite the contrary, he felt strongly about the liberating, and even theraputic possiblities of acknowledging that life is, at bottom, absurd.
This is how I view the non sequitur. It has an element of dynamism and, while essentially meaningless, it destroys preconception, mocks stereotypes, and turns convention on it's head. In short, it's a slap in the face that one can be offended by or laugh at.
Of course this is all fine and good and at face value appears to be very erudite commentary. However, it was all a simply a deception to allow me to type, "soft, fleshy, man-boobs."