I must admit I am appalled that Lee would work on such a commercial. I didn't find it amusing at all and I can't think of any of my friends or Lee's fans that would.
I think the key thing here is that it is a mock commercial and in that context I found it funny. It's not advocating animal cruelty, it's doing the opposite. We mustn't get ourselves into a situation where we start censoring what is humour and isn't. And I thought Lee and Henry were very good in it.