As painful as explaining why things are funny is....

It's not really the comments themselves that is funny. It's more the concept that this character finds it necessary to excoriate the drawings of children. I mean, it wouldn't work if the comments themselves weren't at least somewhat funny, but it's the character's attitude that's the funny part.

For a more popular example, look at The Mary Tyler Moore Show. Very seldom did Ted do or say something funny. It was his attitude towards the rest of the world that was funny.

Certainly, this sort of stuff is less conventionally funny, but, you know what? I'm tired of knock-knock jokes.

Remind me never to watch Mr. Show with you.