Como sugerido em este fio Reddit, a parte divertida é a aleatoriedade de Darryl encontrar diversão em um show infantil, e especialmente o cara atrás a câmera.
Além disso, aqui está implícito que, desde que Freddie (o amigo com a câmera de vídeo) atingiu a puberdade durante o show, sua voz poderia ter sido divertida para Darryl.
Um pouco de informação de fundo da cena de uma conversa com Mindy Kaling lança um pouco mais de luz nessa cena:
Corrine
I have a two-part question: a) are you or one of the other
writers a fan of iCarly? and b) what made you choose Freddie (the
friend with the camera) as the part Darryl would enjoy the most? Loved
the random humor of that!
Mindy
Thank God for the Dads on the show. I have not seen iCarly.
That was a pitch of some brilliant Dad writer.
B.J. however pitched the unaired last line of that Darryl Talking
Head, which got cut for time, which broke my heart. The line was
supposed to go: "That kid with the video camera? He’s got a nice way
of talking." (Then, dead serious) "The Suite Life I cannot do."