alt Hacker NewsSome activities are highly theoretical: you learn the principles of operation, and maybe how they break down into elements, practice briefly, and then execute at a high level.
Other activities are highly practical: you can learn the theory via a brief rundown, but executing at a high level takes years to decades of practice.
My theory of theory of humour is that humour is in the latter category.
Most likely humor is just not one thing but many and seeking a unifying theory about something that isn't a unity won't yield anything.