Form-versus-content humour is a type of humour in which the way a statement is made contributes to making the statement humorous.
Usually this is by the means of having some contradiction between the medium and the message; for example, by presenting a message in a form that inherently defeats the ostensible purpose of the message, or in a form that is fundamentally incapable of carrying the important part of the message.
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“Wit is a weapon. Jokes are a masculine way of inflicting superiority. But humour is the pursuit of a gentle grin, usually in solitude.”
—Frank Muir (b. 1920)