We live in such interesting times!
Any criteria we can come up with for computers would then need to be applied to people. But how could we do that, when humans answer questions so differently? Do we ask one human? A sample of humans? All humans?
I don't think we'll find a criteria that delineates computers' "understanding" from our own. Perhaps the regularity from a sample of computers would be an indication.
All this is to say, what makes us think that humans understand subtle jokes?