Example (from a play called Hadrian VII, probably slightly paraphrased, not that it matters):
“Go tickle your ass with a feather.”
“WHAT did you say?”
“I said ‘particularly nasty weather.’”
Is there a term for this particular gimmick? That is, a character says something nasty and insulting, then when asked to repeat it by an outraged victim says something perfectly innocous which is phonetically similar. To keep this out of MPSIMS, I suppose we need to try to discuss the technique, not provide fresh examples from “South Park” or other sources.