Funny is in the eye of the beholder. Dude appears to be on the back of a Hayabusa being piloted by a lady, holding a fake handlebar much like a kid in a shopping cart with a plastic steering wheel. The reality is that this is a photoshopped image with a portion of the guy's motorcycle superimposed on the other one.
If I had to guess I'd say this is a gag cooked up by some guy's friends after he said something like "You'll never see me riding on the back of a woman's bike."
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