While I wholly agree with 95% of your post, especially your liberal use of comedians as references, I think the whole basis of this "that's what she said" is grossly misunderstood by those opposing it. It's a phrase that highlights innocent phrases that could have a sexual meaning. Generally, they would be something a woman could say, however I've heard many a "that's what he said" as well. It's a stupid, immature joke that I'm shocked would be propagated by anyone over 17 but let's not ascribe some deep Freudian meaning to something a 15 year old came up with.