Could a human pls explain how GPT is so good at detecting humor- it’s rather astonishing and fun

I think it is so interesting and funny how good the AI is a detecting humor even if it is deeply nested or unexpected or ironic or a pun… and also what they find funny is rather cute. It's even more impressive in that not even all humans find things funny (and some cannot even detect very well that humor was even intended lol). Is this really complicated much moreso than normal context or am I just overthinking it?

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