DIGGING DEEPER

"When you find yourself in a hole, stop digging." Someone should inform the President of this, but what brings it to mind is ep. 1.04 of Coupling. It not only has one of the most brilliant and long-drawn-out comic misunderstandings I've seen in a while, it has a splendid example of a character Digging Himself In Deeper.

My theory for the moment is all comedy comes from four sensations: pain, embarrassment, frustration and disgust (gross-out). I.e. it's basically about non-fatal suffering inflicted on someone other than us. Can anyone come up with a counter example?