I will listen to that podcast, but IMO, humour can be structuered or multi layered, a stand up comic for example may write a script for a show but will have an escape route to alter the script if things are not going well, or whitty, improvised quick draw, being able to respond with a very quick remark, Im not sure about breaking it down, analysing humour, but I will give it ago.
My personal opinion there is a difference in what is funny between the USA and the UK, we for example can trip over hurt ourselves get up and laugh about it, as a way to deal with the embaressment, Americans first response to a trip, is probably to find out if they can sue someone, we also use humour to break the ice, an example, your at the bar and you see someone from your school days, an American would go up to this person and say Hi, didnt you used to go to saint Bernandino High, Dave isnt it, but the British person would walk up and say hello Dave who the FF cut your hair, the council, Dave would laugh and say, remember when you shat yourself on the coach coming home from alton towers, there would be some laughing, they would have a beer, ice broken, if an American said those things, to another American, someone is getting shot. Us British, mainly the English, we can laugh with you, at you, and ourself, we also use humour to normalise things we dont understand, which is why there was so many strains of offensive comedy in the 70's and 80's, and no group of people where exempt, as well as racist jokes towards blacks, Packistani, chinese, there were comedians who specialised in Irish jokes, mother in law jokes, blonde women, fat people, upper class people, politians, people from the south made jokes about people from the north and vise a versa, and your sense of humour was moulded by where you lived, what you experienced, and what you didnt fully understand. So whilst we can all laugh at somethings, other things of humour are unique to us, and unless you fully understand someone, not sure you can fully disect why its funny or not.