Of course they are. Humor is useful. We tracked down a bug in our code the other day to one of the hard-coded internal constants being too high... It had the comment "I sort of just made this up. Probably worth testing." If it had been commentless, we would have worried by moving it we'd fix our use-case but break some other use-case.
I don't think that's an example of humor in comments -- it's just saying, "I'm not sure this is right, you should test it." That's pretty important, actually.
I think the question is more about comments that are just puns or something, like:
I ocasionally find myself writing, "Warning: obscenely hackalicious hackety hack", or something similar. When I come across it later, it makes me laugh and makes me refactor.
http://www.vidarholen.net/contents/wordcount/