Take any scenario. Add in someone vomiting. Instant comedy gold. Especially the more "serious", ridiculous, or out of place it is. The more people vomiting the greater the comedy factor. Prove me wrong.
See, I think people got weird Japanese vomit porn all wrong. I'm not sure anyone gets off to it so much as they find it hilarious. I'm pretty sure it's a comedy more than a porn.
Milk challenge? Best challenge to happen so far on youtube.
People eating way too many hot peppers they can't handle and vomiting it all up? Comedy Gold.
Drunk people vomiting all over the place? That's half the fun of being around drunk people right there.
The best part about vomit is it makes other people vomit too, at least half the time. If someone shits does it make other people shit right then and there? No. So right off the bat vomit has shit beat in awesomeness and comedy factor. Shit might be hilarious if everybody shat their pants all at once, but that just doesn't happen. With vomit it does.
Vomit > Shit