Probably most of English comedy is based on assumptions and ambiguities. As a programmer I tend to take what someone says literally, as a normal person I usually interpret but I have a habit of doing literally what my missus says just for fun.
For example she may hand me some rubbish and say "Take this out to the bin and throw it out". 3 minutes later I return with the rubbish having thrown the bin out.
She laughs and laughs...sometimes.
Rob