I've clearly missed something. Other than being a baroque way to generate an approximation that doesn't really mean much, I guess I don't see what makes it so funny?
Well, with the caveat that the surest way to kill humor is to explain it, I thought it was funny because option 1 was a super-simple equation, option 2 was a super-simple equation, and the "right" answer was Quantum Rocket Surgery.
(I suppose it's funnier if you've done research. Roughly 88.69% of all research literature is some dude trying to "improve" a simple model with pages of mathematics. Not that this guy was wrong -- it was just evocative.)