Nia, fall-down drunk with an arm over Yuri and Ian's shoulders, with both Yuri and Ian in a dress.
The "gorilla lady" comment with Gadina.
Cico's rather wacky marriage proposal to Kira, which is immediately answered by a slap.
Some events involving Lord Roth, especially the one where he locks himself up and grieves over his damaged-beyond-repair Kreusser. Although this becomes less hilarious later on if you don't recruit Katida.
Quite a number of the tavern conversations are really hilarious.
This conversation between, of all people, Vice Admiral Sankt and Dietrich early in Act 2 may count.
Sankt: Now, would you mind telling me what happened to Lord Roth? Wasn't he supposed to attend our meeting here?
Dietrich: Oh, right. Lord Roth... He contacted me earlier and said he couldn't make it.
Sankt: A sudden unexpected deployment, perhaps?
Dietrich: Not exactly. He said he needed to attend a function with some female officers.
Sankt: A "function"?
This becomes even funnier when you consider how that conversation between Dietrich and Roth actually might have went.
Any of the scenes with Pipra. Not that they aren't also incredibly creepy...
HELP(GIRL)'s recruitment, if only for Minas explanation as to the changes he made.