This is pretty well my stance. Variable names, sub names or anything that is functional should not be comedic unless the comedic name truly represents what is being used.

For comments, comedic things are fun to read in odd/rare circumstances, and very far edge case warnings as well (so long as the warn/error displays useful info inclusive).

I once patched a module that had a comment such as:

# we don't even know how why this is here, 
# nor how it is ever executed, Scotty
[download]

I looked at the code after I found that a far away test on CPAN Testers was failing, and realized that this sub was being called ONLY in a test and was never used otherwise. So I fixed the test, wrote a new test, and in the sub in the patch wrote something to the effect:

# this sub isn't ever used; beam it up, Scotty
[download]

Also, less is more.

Yeah, put that in your pipe and scroll it.