Andrew. Huge Fan. Loved Cabin in the Woods!
I agree. Perhaps RW misunderstands the point of comedy. The regression theory is not funny. However, money and things people do with it can be hilarious! Just like the theory of gravity is not funny but an apple falling from a tree and hitting Pres. Obama on the head would be very funny. Seinfeld's comedy doesn't offer any information about his understanding of the regression theory but his ability to be alert to comedic situations shows he is a true entrepreneur.
I think Mel Brooks said something to the effect of, "ME stumbling on a curb is tragedy. YOU falling into an open manhole to your death is comedy."