In his songwriting, Eugene DeLuca would very often throw in a line that is so out of place or awkward that it's funny and for a lot of his songs this 'way with words' is the source of much unintended humor. The song I Drink To Remember is different.
It's not that we didn't find humor in the song, but the humor does not come directly from Eugene, or his use of language, but instead from historical context. Eugene's view on alcohol is straight out of the 1950s and seems so naive and out-of-date that it's funny.
Lines like - "you're a picture in my mind when I'm drinking all the time" sound somewhat ridiculous in 2017.
The thing to point out to those of you who were not around in the 1950s and 60s - there was one hell of a lot of drinking going on.
Everybody drank. It was pretty standard American etiquette to offer someone a drink when they came to your house and the offer was specifically for something with alcohol in it. One of the ultimate middle-class status symbols at that time was to have your very own wet bar in your den or basement.
So the song reflects the time in which it was written, and can be seen as a bit of history.
For example the name of the song - I Drink To Remember. There was a reoccurring gag in comedies in the 1950s and 60s that when someone who was obviously drunk was asked why they drink, they would reply: 'to forget'.
(if asked the followup question "what are you trying to forget, the proper gag response was 'I forget').
So Eugene is doing a clever twist on an expression that has been lost to history, which is probably just as well as the actual thing most of those drinkers were trying to forget was the war.
So in the song I Drink To Remember Eugene is writing like a regular guy from a commonly held understanding of acohol and playing off a common expression and except for the one silly rhyme "they say it's an outlet but I doubt it" the song is only funny because of the passage of time since it was written.