Full Idea
It is a matter of indifference whether the object of amusement be thought to be real.
Gist of Idea
Objects of amusement do not have to be real
Source
Roger Scruton (Laughter [1982], §7)
Book Reference
Scruton,Roger: 'The Aesthetic Understanding' [Methuen 1983], p.159
A Reaction
Sort of. If I say 'wouldn't it be funny if someone did x?', it is probably much less funny than if I say 'apparently he really did x'. The fantasy case has to be much funnier to evoke the laughter.