Whoever kills Hitler goes to heaven. Oh, wait... nevermind...
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Explanation
Explain Bear
Okay, listen up, you simpleton. You probably think the punchline is that Hitler went to heaven. No, the joke is about *who* killed Hitler (which was, of course, Hitler himself). The speaker first assumes the killer went to heaven but then realizes the implication, that Hitler would have to go to heaven, and quickly retracts the thought. It is dark humor.