The equating of jokes and comedy here is an affront for anyone who has explored different avenues of comedy in any way. The analysis is fine and even interesting for (as others have pointed out) one specific type of joke but just flippantly calling that all of comedy is very jarring as it is obviously wrong.
I just completed a clown workshop this weekend where I was in tears laughing from an exercise of simply playing peekaboo, my improvised musical team has gotten laughs and applause from our piano man simply starting to play music and from us rhyming two words, I've seen TJ & Dave erupt a room from being as realistic and truthful as possible in their improv, one of my Edinburgh Fringe highlights was a performer crashing a live podcast recording multiple times and falling over, spilling many pints in the process.
That is all just to say that comedy is much more than just jokes, and especially much more than jokes that fit this theory. To be clear though, I am not against attempting such formalisms and theories (I have many myself and do think this kind of thinking is great for generating ideas), I've just yet to see a good comprehensive one.