I'm afraid I will never find it not amusing, both the joke itself (A knock against PC gamers, which I am) and the weird, bizarre reactions some people have to it. I remember playing FF14 with someone who played on PS3, who would absolutely lose her mind every time someone said PC Master Race. I mean, full blown, Monopoly grade rage. She'd leave the Free Company and Skype group every time anyone mentioned it, even though it was never addressed to her. And the only time we ever used it was to make fun of the PC players, myself included. She'd go into massive rants, both upon leaving and re-entering, about how PCs were crap, PC players were crap, and we all should take our keyboards and shove it up our asses because we were a plague upon humanity.
It was freaking hilarious.