Nothing is less funny than something that tries too hard to be funny. Like when you over-explain a joke, it kills the humor.
You could express this as a formula: if effort "E" is greater than punchline "P" then the comedic index "C" is negative.
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				As I said, it was too contrived to be comedic. The scenario was distracting.
			
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				It didn't have a chance to be funny…the elaborate planning involved ruined that.
			
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 This has less to do with the nature of the material than it does the nature of proper delivery. But, yes, it is a personal thing.