I don't know what it is. I think I just find sarcasm in general funny. Some people really suck at being sarcastic, and you think that they're serious, but other people are really good at being sarcastic. I can't really explain it, I just love sarcastic humor of just sarcasm.
That guy is so hilarious!!! His humour is built on sarcasm... I totally love it. Some of the crazy stuff in this world that has to be talked about can at least be used for comedic effect!!! Even Irony can make you happy...lol