Seu Jorge's character, who is supposed to be the "safety expert" (introduced with a shot of him casually holding a flaming object for a few seconds before throwing it overboard), singing "Space Oddity" in Brazilian Portuguese while on lookout...completely oblivious to the pirate ship closing in behind him and only reacting when they put up the boarding ladder.
A Black Comedy one when during the rescue of the bond company stooge from the pirates, Zissou opens the wrong door...and finds a captured Hennessey playing poker with them:
Hennessey: Steve... you came to rescue me?
Hennessey: [To a pirate] Fold.
[Pirate plugs Hennessey in the ribs]
When Ned and Steve's rivalry over Jane reaches its peak, we get this: