Generally comedy in animation works best when it is meticulously planned. It doesn’t necessary need to be a big-budget driven, contemporary style piece to be good. Heck, you can get away with the simplest of geometric shapes if you work out what you can and can’t do, working with the limitations of your chosen system; as demonstrated here in one of Bruno Bozzetto’s fun little flash piece about the differences of EU and Italy customs.
With Flash’s limitations, flat geometric shapes also translate into easier to animation, cheaper to store in memory and therefore can run smoother; this has to be one of the smoothest animation Flash has shown me. It also the funniest by a stretch, mostly due to the superb timing on the maker’s part, the supposed truth of what is being said and the occasional surprisingly piece of oddball.
His other shorts are good as well, on the recommendations front, I really like the “Yes and No” one, a great little commentary on driving habits.