Although rumor has it that Dennis Miller may have helped write this (purely speculative – Dennis has neither confirmed nor denied), the fact is that Mitt’s delivery is flawless. Comedy without delivery is a painful thing to watch. This video is just a delight.
[YouTube direct link] (Viewer #128,763)

The look on Obama’s face during Romney’s jokes was priceless. You could tell at first that he didn’t expect the jabs to be so sharp.
This was the beauty of Romney going first. Poor Obama realized he’d brought a butter knife while Romney was firing an Uzi.
The name is Romney, Mitt Romney.
I haven’t seen a man in a tuxedo deliver so many smooth one-liners since Sean Connery gave up the role of James Bond back in 1983.
Very good, indeed! This video, to me, reveals a toughness in Romney that was lacking in John McCain on the campaign trail (I have no question
of McCain’s general toughness, as revealed by his military record, but he wasn’t very tough in his presidential campaign). It doesn’t surprise me
that it’s there; he couldn’t have been successful in his business career and as governor of Massachusetts without it. It’s nice to see, though.
That was brutal. MORE!!!
Obama’s is pretty funny too (though his delivery isn’t quite as good).