Truth about dogs (and ourselves) makes for great comedy
Comedians agree that the best humor comes from truth, and it’s the expression of truth that makes this Subaru commercial so funny. Though the situation itself—a driving lesson for dogs—is not realistic, so much else in the commercial is.
A student driver hitting the mailbox is a cliché, which makes it funny when a dog does it. That dogs tend to react to ducks is so well known that it’s the perfect cause of the mailbox incident. The driver is already distracted by the ducks, but is startled enough to lose control of the car when the other dogs bark at them. We often jump in response to a dog suddenly barking, so we can relate to the driver’s misfortune.
via Whisker Therapy