The problem with the joke, as I see it, is that it only works with a colloquial definition of ACID. If it worked with a formal definition, it would be funnier by having a twinge of insight.
It's as if the joke requires two steps away from reality: first to apply the definition to a domain where it doesn't apply, then mis-reading the definition to make it fit. Having to go two steps like that spoils the feeling of insight that makes a joke like this work.
The article doesn't belabor the gag, which is a point in its favor. It has to hit you with its punch line and then quit before it wears out its welcome.
