Dead Babies and a Mercedes

This joke plays on shock value by juxtaposing a horrific image with a mundane statement of personal circumstance. The humor comes from the unexpected turn, where the punchline is not about the difference between the two things, but a personal confession of lacking the luxury item, making the listener rethink their expectations of what the answer would be. It's dark and relies on the taboo nature of the first part for its shock value.