It's retarded.
It was never funny, but it's become so overused now that it's actively annoying. It just refuses to go away.
You aren't clever. You aren't funny. You're just annoying. Please stop dredging up this ancient unfunny meme and let it die.
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Comedy is subjective. Get over it. If it bothers you that other people find enjoyment in a meme, grow the -blam!- up.