[the_af]

Well, it does try to identify the setup, punchline, and what the subversion of expectations is. It does provide an (often wrongheaded) explanation of what's being subverted. I find that impressive.

[andsoitis]

Setup is in the beginning. Punchline is in the end. Subversion of expectations is a standard template.

But, like you point out, it fails to grasp the subversion.