One explanation I read is that humour is when the mind makes new neuro links. When you take two previously unconnected memory or thought patterns and link them, it can trigger either a laugjter/humour response or a hate/disgust response. (This is why dead baby joke can be both funny and horrible)
Babies have very few memory patterns and everything is a new connection, so if they are not uncomfortable (cold, wet, insecure hungry etc) then they are learning and making ne connections.
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