'I think the Anne Frank joke is rather funny.' - Smedley

(Here it is as a reminder 'Her last diary entry was said to be , its my birthday and dad gave me a drum kit.')

Sorry, Smedley - but apart from the question of taste, appropriateness, whatever — I just don't get it. Would you mind explaining the POINT of this pleasantry to one who appears to have had a SOH·ectomy, please?