I love, lovey, love this song. HILARITY. It's so Flanders and Swann. (And also, Armstrong and Miller's tribute act to Flanders and Swann.)
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My favourite bit actually comes after this in which he explains that there are three types of people who react to the song; 1. musos who think it's the funniest thing ever, 2. normal people who are all 'heh, yeah, it's amusing I guess', and 3. people who can't hear anything wrong.
:D