I read somewhere that literally all humor stems from "incompatible frames of reference" and I thought that was interesting.

Because being surprised is funny.

This is the best way to get a laugh:

"You show the fat lady approaching; then you show the banana peel; then you show the fat lady and the banana peel together; then she steps over the banana peel and disappears down a manhole."

—Charlie Chaplin

Laughter is the reaction to being surprised in a safe environment.

From:

https://moviewise.substack.com/p/the-funniest-movie-scene