It's rather hard to explain, humor is something we just seem to enjoy rather than explain. Anyways there are a number of examples of humor in comics, here is one:
Squirrel Girl's defeat of Thanos is an ambiguous one.Uatuwas present at the battle and claimed that Squirrel Girl defeated the genuine Thanos and not a clone or copy. Thanos has since revealed that he has perfected a means of creating clones of himself that could fool even "the most cosmic of beings." Adding to the ambiguity is the fact the reveal comes from the mind of a clone whose memory had been altered.
It sounds like Thanos is embarrassed about his defeat at the hands of Squirrel Girl and is making excuses. That's just sad on his part. He should take his defeat like a man.
Thus: I think humor is great when inserted between drama, it lightens the mood a bit. For instance in my story I stated as if to say what my OC was thinking, "Who would do such a thing!"; it would have been funny to cut to a flippant or ridiculously inept villain who caused the trouble by mistake. I am heavily leaning toward including humor in my next fanfic episode. This IS entertainment afterall. : )
Everybody likes to see the overconfident buffoon of a villain get his butt handed to him once in a while. Humor seems often to be a way of showing the obvious in a way that insults or embarrasses someone or something.