Quite a few lines of Gustav Graves' dialogue are rather funny, notably:
Graves: [to Bond] Oh look! Parachutes for the both of us! [He throws one out of the plane window] Whoops! Not any more!
Graves: You see, Mr. Bond, you can't kill my dreams. But my dreams can kill you.
Colonel Moon is introduced pummeling a normal-looking punching bag. The bag is unzipped, and a horribly battered man falls out. Moon says, "Get me a new anger management therapist."
Bond needs to infiltrate the Cuban Clinic where Zao's staying. He goes to the hotel room of a rude guest who's also going to the clinic.
Rude Guest: What the hell do you want? I don't need a goddamn wheely-chair! Bond: No? [Punches him in the head, knocking him on his ass]You do now.
What looks like M to be in a hostage situation and Bond almost takes the Shoot the Hostage option, he shoots the hostage taker, only for Q to walk right through the "taker", leading to this exchange:
Q: Forgive my mentioning it, 007, but a perfect marksman isn't really supposed to shoot his own boss. [The "hostage situation" turns out to be a holographic simulator when Q takes off the glasses] Bond: Check the replay. You'll find he's dead and she's only gota fleshwound. Q: There's always an excuse, isn't there? 00-zero.
When Q first uncloaks Bond's Aston Martin, Bond knocks on the roof of the car a couple of times just to make sure it's real.
Zao: Who sent you? Jinx: Your mama. And she told me to tell you she's really disappointed in you.