The humor here is, for the most part, unrehearsed and unintentional. Hundreds of quotations are listed. There are lines spoken by people intending to say something else. There are lines spoken by people who misunderstood something or other. They may or may not have known any better. The intricacies of human language may have fouled them up, or perhaps unfortunate slips of the tongue led them to ignominy. Whatever the case, there’s a lot to laugh at.
Such as the following from the Accident Report section.
“A pedestrian hit me and went under my car.”
“Coming home, I drove into the wrong house and collided with a tree I don’t have.”
“To avoid hitting the bumper of the car in front, I struck the pedestrian.”