Nobody wants to be a psychopath unless they are, but there's a certain feeling of liberty that comes with imagining doing things without caring about the consequences.
There's only one joke here, which is repeated over and over and over: it's the callous carelessness by which the protagonist breaks every single social rule imaginable. Nearly every single sentence contains this joke, and there are no other jokes.
It's like Dave Chappelle's "so I kicked her in the pussy" skit, but without the buildup. And ofc way less well done because this isn't Dave Chappelle.
BOFH is the psycho fantasy you have after dealing with the same idiot who yet again forgot their password and locked themselves out. Or that snippy idiot in the office who keeps insisting there is something wrong with their computer and its not as fast as the one they have at home or the "better" computer the person in the adjacent cubicle who also coincidentally can't stand them. But hey, it's still your problem to deal with. So screw em, why not delete their shittly work or their account for that matter? That'll show em.
He just wants to fuck with people. It'd be a different story if he had a different self-serving material goal every time and used surprising, morally despicable means to attain it, that still caught you off guard after the 10th episode.
It reminds me of Always Sunny in Philadelphia.
On the other hand, most of the other characters are also terrible, or incompetent or attempting to be abusive, and that echoes with the experience of many IT people dealing with users. Seeing those fuckers get even a fictional comeuppance is somewhat cathartic.
Bofh is a little further out than, say, thedailywtf, but largely in the same vein. There are so many shitshows and people "faking it until they make it" horror stories floating around.
I think you're right, but if, as a sysadmin, I chuckle at these stories and it helps me remember why I should make an effort for my high-maintenance users (instead of deleting their $HOME), is that ok?