I would initiate a "Funniest Guitar Solos" thread, but almost all are only unintentionally funny. One exception is the solo in The Bonzo Dog Doo Dah Band's "In The Canyons Of Your Mind" (on their Tadpoles album), which mocks the excessive guitar soloing that was going on in Rock at the time of it's release. One of my favorite pieces of humour, written by the brilliant Vivian Stanshall.