Pierce's joke depends on the discontinuity of the last phrase. You expect it to be more about his major issue with his wife, but instead it is about a relatively trivial matter with his car.
I have to admit that I don't find most jokes like this funny. But there was a variation on this flavor not long after the flood in New Orleans that had to do with Bush and a photographer. I thought that one was pretty good.
foot^3's joke is a comment on the ethics, or lack thereof, in lawyers. The lawyer wouldn't dream of telling the client that he had overpaid -- and is not even sure he'll tell his partner.
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"Against stupidity the gods themselves contend in vain."
-- Friedrich Schiller
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