In this case comedy = trolling, like looking for a rise. It is poking fun but my sense is that this particular team and Jim Harbaugh himself don't really joke around. Fairly serious about what they do. i.e., we'll see how funny Colrado thinks this is when the hitting starts.
Jim Harbaugh doesn't find Colorado amusing. Lots of talk about the 94 miracle, but Michigan has beaten them 2 times since that game 96-97.
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