I am reminded of a section from the Heinlein novel, The Moon is a Harsh Mistress. The newly self-aware computer (Mike for those who haven't read it) is trying to understand humor. He prints out reams of jokes from his ginormous reference banks (no Kindles available) and the humans tell him which are funny and not funny. Turns out women and men think different things are funny. From this the women conclude the computer is a girl and start calling it Michelle.
Not sure if this applies in this case but I mostly don't think this is very funny, just crude. And I am actually a football fan so I get most of it. Call me a prude if necessary.