I think one of the most impressive pieces of comedy was in a random Jackass sketch.

Mall boxing, Knoxville squares off against a one time super heavyweight champion, Butterbean. Butterbean laughs, lets Knoxville take a free shot then proceeds to one punch Knoxville unconscious. Paramedics come and as they're attending to Knoxville he comes to, looks around and immediately asks "Is Butterbean okay?"

I die every time. The wherewithal to come out from an almost certain concussion with such a ludicrous assertion/question, just goddamnit, it's perfect.