Okay, so puns aren't for everybody, but not everyone's hip to all things RPG, either. A Dragon Walks into a Bar primarily stays close to all things Dungeons and Dragons, but there are a couple jokes here or there that will stray to other, similar RPG materials, including one or two on PC RPGs. The source material for most of these are D&D monsters, common class, items, spells and weapons, standard D&D gaming terminology and boons, pitfalls and challenges that all D&D players experience. If you play D&D, these jokes will be based on topics you... Find Familiar.
The book was primarily written by Jon Taylor, who, along with Jef Aldrich, are the minds behind the System Mastery podcast, where they review and comment on RPGs. While Jon Taylor wrote the book, Jef Aldrich read it over to give Jon any suggestions and ended up writing quite a few asides that are equally funny, often refuting the above pun's answer, providing different answers, either feeling like in-character explanations and providing additional comedic responses or making meta references to the writing of the book and the jokes, themselves. Jef's additions are great and make the book that much more entertaining.
There are a couple of running gags in the book that I assume were running gags from the podcast before the book was begun, such as the frequent random appearance of 1d3 wandering minstrels or "Jef", himself. However, you don't have to be familiar with their podcast to enjoy the book.
If you're a fan of the System Mastery podcast and/or Jon Taylor and Jef Aldrich or just a D&D player who really loves puns, you'll enjoy A Dragon Walks into a Bar: An RPG Joke Book.
* Yes, I'm aware many people would argue there is no such thing. No, I am not one of those people.