That's a bunch of crap. Potty humor is much lower than sarcasm!
"Oscar Wilde famously said: “Sarcasm is the lowest form of wit”. Although the database might give researchers a better chance at cracking sarcasm, it’ll be a long, long time before machines are smart enough to understand us."
Really, all I need to do around a table of prim and proper peoples is to start talking about bowel movements, borborygmi and flatulence and everyone cracks a smile - perhaps a bit pained. Is there anything lower than that? (Excepting knee and foot fetishes.)