Wonder where the spirits of the partners go when their names are taken off the door. Are Lybrand, Haskins, Sells, and Whinney having spectral swivel-chair races in the sub-basement? Chewing on ghostly Macanudos in the executive lunchroom? Blowing air up women’s dresses on the grates of Sixth Avenue?
That joke is funny for everyone who is not a lawyer. Lawyers know that the order in the list matters and that the guy on the phone knows his place. It does depend on the caller caring about that order, though.
It seems everyone in this thread is missing the obvious answer to the OP’s original question:
Well, DUH! The names are boring because the attorneys are boring! 