The Rock: walking, talking master of the Funny Moment.
Basically, every damn time he grabbed a mic, as he's one of the best shooters in the industry. Also, any promo following his 2003 Face-Heel Turn. ...Hell, just search for "The Rock Funny" on YouTube and have a blast for a few hours.
Speaking of the Copa, as Coach was singing, the Rock grabbed the microphone and chewed him out...only to discover that he accidentally disconnected the cord when he grabbed it. Rocky then took the microphone, reconnected it, tested it to made sure it worked, then went back to his promo like nothing happened. What made this funny was that it was a LIVE edition of SmackDown!
The Rock would be on such a roll that even Coach had trouble keeping a straight face while being clowned, as seen here.
"Michael Cole, The Rock thinks you should go suck on a monkey's nipple ... well, go on! Go suck on a monkey's nipple! GO!"
Before Coachman and Cole were even employed, The Rock's personal Butt Monkey was Kevin Kelly, who he'd often accuse of being an "ugly hermaphrodite". "Shut up, Hermie!"
The Rock's "And God Spoke To Billy" promo, which not only unleashed the "IT DOESN'T MATTER" catchphrase to the world (which in turn led to several other great Rock comedy bits and Mick Foley's eventual subversion of the gag that got a 20-second standing ovation), but gains its status here by basically ending the idea of "Billy Gunn, main event prospect" in four minutes.
Before that when the nWo, consisting of Hulk Hogan Kevin Nash and Scott Hall, came back to WWE Hogan wanted to get a picture with the Rock for his son, he then mutters an offhand insult that the Rock just happens to hear, he then lays into all three of them in his signature Rock Style.
The Rock: Do you know what haku machente means? The Hurricane: Well, apparently...from what I saw behind that curtain, it means "The Scorpion King got a tiny ding-a-ling". The Rock: (screams) No! No! (scream) No! There's a reason why they call The Rock "The Rock". Oh yeah, (rubs leg) Easy, big fella!
During a match with The Undertaker, The Rock went to do his People's Elbow. When he bounced off the ropes to deliver the final part of the move, The Undertaker sat up like he usually does...and the Rock kicked him in the chest to flatten him out and dropped the elbow anyway.
''"On the night Test faced the Great one this is what he'll see..."
"Twelve Sharpshooters stinging, eleven eyebrows raising, ten spines-a-busting, nine noggins knocking, eight kicks-a-kicking, seven punches punching, six Suplex smashing... FIIIIIIIIIIIIIIVE... SECONDS OF THE PEOPLE CHANTING THE ROCK'S NAAAAAAME!!!"
(Cue "Rocky" chants for more than five seconds...)
"Four Rock Bottoms, three People's Elbows on your two buck teeth, AND AN ASS-KICKING ALL OVER NEW ORLEANS!"
During one promo, The Rock managed to get out-funny'd by Kurt Angle. Note The Rock's reaction as Kurt starts talking about "jugs of milk". According to Angle, he apparently just ad-libbed the promo, given how The Rock spends the rest of the segment grinning like he's trying not to outright laugh.
Vince McMahon once placed The Rock as the special guest referee during a WWF Championship match between Triple H and the British Bulldog. The Rock detested both, and wasn't interested in giving either any sort of victory. At one point he knocked out HHH and when the Bulldog went to cover, The Rock went to make the count and well - "1...2...IT DOESN'T MATTER IF THE ROCK COUNTS TO 3!!!!" He also played the Easily-Distracted Referee for all it's worth. Chatting up the fans at ringside while Triple H hit the Pedigree and covered. When he did see HHH hit the pedigree and cover, he was so awed by the Pedigree that he forgot to count, instead applauding HHH and offering him two thumbs up. The Rock spent most of the match just doing commentary.
This is the match that gave the world the most electrifying sliding move in sports entertainment, the "Sliding People's Elbow". When bouncing off the ropes for the last part of his People's Elbow, he slides from the ropes to the center of the ring due to his dress shoes, looks shocked for a moment as he does so, but maintains his balance and finished the move anyway, turning what could've been an embarrassing botch into a legendary highlight.
And as if it couldn't get more amusing, The Rock eventually knocked them both out, took the championship belt, rang the bell, and declared himself champion!
Even after he turned heel in 2003, the Rock was just too damn funny to truly boo...as evidenced by his interview right before his match with Goldberg where he called him a "whisker-biscuit bald-headed bitch" and referred to Terri Runnels as "Lemon Panties".
The Rock: "The only thing the Rock hasn't done is make a white baby!"
On the special 3-hour Raw on 11/14/11, Rock simply walking down and giving Mick Foley a Rock Bottom (Foley had been overseeing a "John Cena, This Is Your Life" segment beforehand), and then leaving the ring has to be pretty damned hilarious.
The Rock serenading Vickie Guerrero at his January 14 2013 "Rock Concert" on Raw. Once more, the guys at the announcer's table couldn't restrain themselves from laughing. Even Vickie Guerrero looked like she was about to lose it.
Two, he got his first car at 15 by hustling a crackhead in a bar for $40 for a beat-up old Thunderbird. When he was driving along, he found another crackhead in the backseat, decided it was probably stolen, so he ditched it in a parking lot at 2am.
During his match with Stone Cold at Backlash '99 The Rock grabbed a camera. Hilarity, along with a 30 second encapsulation of the Attitude Era, ensued.
During one of the Rock's backstage segments, after an already very funny Cheap Heat moment where he was singing an insulting Canadians, The Hurricane shows up. After launching into a tirade basically summing up What the Hell, Hero?, the Rock looks around, confused, slowly takes his sunglasses off, clears his throat, and says "...Who... in the green hell... are you? No, no, no, no, no, don't answer that! The Rock knows who you are! Yeah, the Rock knows exactly who you are! Green shirt, 'H' on your chest, green mask! Oh, you're the Hamburgler! Yeah, you're that cat that works for McDonald's! Go get me a cheeseburger! Go get the Rock a cheeseburger, no ketchup!"
The otherwise horrible Raw X special featured Rock cutting a promo on just about everyone, including this line to Deserving Victim Stephanie McMahon: