What is the world's greatest invention? The ball gag, do you know why? Honestly, officer, I never heard her say no.
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Explanation
The joke plays on the dark and disturbing implication that a ball gag, used for sexual restraint, is the greatest invention because it silences someone. The punchline is delivered from the point of view of a perpetrator speaking to a police officer, using dark humor to hint at the silencing of a victim. The absurdity of the situation adds to the grim humor.