Well unfortunately we can't reach into each other's brains and experiment on the situations. I've dissected my own humorous laughter relentlessly to find these things, so I have to make some assumptions or estimations when discussing what makes other people laugh...especially given anecotes that naturally have limited information.

Does the Youtube video help demonstrate the general principle I'm referencing though? That the commentator laughs after the dunk, but does so as he says "Excuse me, I'm sorry!" as a clear reference to he himself turning out to be wrong...?