The reason that it's funny is that he actually believes the fact that there is an 11 printed on the knob of the amp makes the amp louder than someone who has an amp that only goes up to 10. Of course, you could easily stick a 0-10 knob on the same amp, turn it to 10, and then get the same amount of volume. Nigel doesn't understand that. That is why it is funny. Especially when the guy says why not increase the power on the amp, which obviously would make it louder at any number, but Nigel reaffirms his stupidity by inferring that his amp would still be louder because it goes to 11, not 10.