It's a non sequitur: produced deliberately to confound the readers and the listeners in order to point out the confusion existing in the situation or the society at large. However, it is often used in order to change the subject of the conversation and give a humorous touch by jumping to the conclusion abruptly without following the fundamental principles of conversation. Similarly, as a literary device it is used in the Theater of the Absurd and in surreal absurdist comedies. In theater, there are characters that give one non sequitur after another and move away to provide comedic effect. Since the audience could not foresee what the next statement would be, they merely laugh at it.
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