Heiter's monotonous way of describing the surgery required to create the Centipede can be seen as a little humorous.
The same scenes and lines that make you sick to your stomach in the actual movie might make you laugh in The 30 Second Bunnnies version, not only due to the fact that the delivery is more comical, but because in 30 seconds one is shown just how absurd this movie is.
On the whole, the third movie seems more like Black Comedy than anything.
“I DO NOT TALK TO DIRECTOR ABOUT HIS POOOOOOOOP FETISH!”
When Dieter Laser literally screams into his waste paper basket.