I’m sorry, but you can’t talk about funny commentary without going to Japan. Most of the video below is Formula Nippon, but there’s a memorable F1 incident at the end. The best ones are where the other commentator is the picture of calm, while the other reacts as if he has to pay the repair bill.
On a more serious note, I think commentary is a difficult art. You need to be entertaining, serious, knowledgeable, right, not boring and you need to be able to spot everything. Even then you probably won’t have the magic touch of the greats.