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Perhaps because some people's definition of being an adult is knowing how not to be puerile or prurient. Knowing how not to be they feel empowered to be so as they are now doing it by choice and under their control thus demonstrating their adulthood.
This is funny to those of similar mind because of the pretense at being 'uncooth' and funny to actual adults aswell because of the ironic demonstration that they haven't really grown up at all. Thus such behaviour generally goes down very well especially at parties and while mixing with friends as everyone can have a laugh, some at the dirty joke and others at those making them and no one can tell which is which.
Somewhere in there is Harry Seldon's equation for the infantalisation of a comfortable wealthy society in preparation for sweeping it away and replacing it with a repressive poor one but I can't find the right place for the curly d
"The secret of happiness is freedom, and the secret of freedom, courage."
Thucydides (B.C. 460-400)