Making the case that one of the funniest scenes in American comedy “is not funny” takes some chutzpah. Yes, everything that supports the skit could have been easily cleared up, but many forms of farce (mistaken identity etc) have us ignoring obvious solutions in exchange for laughs. The timing of the whole scene is precise and brilliant. “Who’s on first” is hilarious! Arguing, as Cowen does, that it’s somehow a racist anti-immigrant skit is a giant stretch. Bud Abbott supposedly being the Jewish establishment figure is an uphill claim given that Jews in 1945 (when the segment was filmed) were still a minority facing widespread discrimination from the actual American establishment (College quotas, no entry and some hotels and many country clubs, etc). Seeing discrimination everywhere is wokeness run amok! (Also, in their professional lives, once they hit Hollywood, the “oppressed” Costello became the star and Abbott the supporting player. Early in their career, they split their income 60/40 in Abbott’s favor, but after Hollywood, it was 60/40 in Costello’s favor, and stayed that way while they worked together.) And back to Cowen thinking the skit is offensive (nonsensical), I’m still stuck with how can he possibly say it’s not a funny bit?!? I don’t know. (Third base.)