Why is cork man drowns funny?

Answer 1

The location of Cork in Ireland is the source of the headline, but it sounds as if the man was "made of cork," which floats, so drowning should not have occurred.

Another similar headline featured the town of Waterproof (in Louisiana), and said "Waterproof homes destroyed by heavy rains." (A levee broke and they were washed away.)

Answer 2

It's funny because you have a sense of humor , it's not funny if you are the man from Cork or if you have no sense of humor.