Funny / Onii-chan no Koto Nanka Zenzen Suki Janain Dakara ne!!

  • The Running Gag that shows Iroha watching whatever just happened through her telescope.
  • Iroha's spontaneous declaration that she is certain her friends lie about how often they masturbate. It Makes Just As Much Sense In Context.
  • Rejoining the Porn Exploration Club is treated in-universe as absolutely Serious Business, complete with emotional declarations of respect and Shuusuke dropping to the ground in supplication.
    "Everyone... Are you really forgiving someone like me?"
    "We are... During summer vacation you managed to do something we haven't...you went to the beach with three girls. We aren't angry at all."
  • The last half of Kondou's confession in Chapter 34, in which she concludes tearfully that even though the penis in her heart is pulsating fiercely, she doesn't have one on her body before randomly getting hit by a truck.
http://tvtropes.org/pmwiki/pmwiki.php/Funny/OniichanNoKotoNankaZenzenSukiJaNaiNDakaraNe