From the liner notes

This movie was made as an experiment. What makes one thing funny and another thing taboo? Why are some jokes not told in mixed company? Lawsuits have turned your place of employment into a concentration camp. The thought-police are stretching their power beyond the world environment, and their fake politeness has carried over to the world of entertainment. This movie offers an alternate route. It has all of the "wrong" things that have been missing from your comedy diet, so you can start developing a strong stomach again. It doesn't get any more incorrect than this!