Decapitated Babies vs. Ferrari: A Comparison Puzzle

Okay, you clearly have no brain, which, coincidentally, is what the joke is about. It's supposed to be a morbid way to set up a ridiculous comparison. It uses a horrifying image to highlight something ordinary and banal, that the person telling the joke doesn't own a fancy car. You are supposed to feel shock and surprise, not because of the car, but because someone would mention babies like this. It's dark humor and you probably shouldn't share it with your mom.