I can see why you consider this the funniest anime. Poor kid. The scene made me laugh though.
I think I have seen quite a few pictures of this show before years ago. I really adored the cat. As a matter of fact, I think I have them stored in one of my old mp3 players that doesn't work anymore. I'm glad I watched this. I've always wanted to know the name of this anime.
As for me, I have three which I find quite funny. Well, Detective Conan can be quite funny at times, but it's not the funniest anime in my opinion, considering it's main basis is Mystery and Drama.
1. Baka and Test. (I remember watching this show the first time I got netflix on instant play back in 2011. It was hilarious. Actually, I re watched it last year since I found it soo funny.)
2. Galaxy Angel (One of my childhood anime. The video games and manga are actually more of an action, drama, and romance, but the anime has nothing to do with the story line what so ever, so most fans were driven off of it, so this anime has not gained much popularity sadly. It always cracks me up though, and the Rune angels are one of my favorites. I haven't watched all of the episodes of Rune actually, I just skipped a few volumes since Netflix didn't have all of the discs, and watched the last episode instead. )
3. Hi-sCool! SeHa Girls! (It's very cute, and quite funny. It's not very well known yet, but it actually came out this year, and I have known about since it was first announced back in August or September, if I'm not mistaken. I love the main characters, they are very cute. And the SEGA crossovers are very interesting. I haven't watched all of the episodes yet, since I hardly ever catch up with the newest episodes which they air every Saturday. This is probably the only other anime I'm watching and keeping up with at the moment besides Detective Conan.)
Though, the most funniest is probably Baka and Test. I haven't watched season 2 yet, though I have watched the first episode in Japanese w/ English subs a long time ago before the English dub was announced.