This meme is considered funny or clever because it showcases a pun based on the original contentious comparison between a person's value and the number of sexual partners they've had, akin to the number of owners a pair of shoes has had. The humor essentially pivots on the wordplay where 'shoe' is suggested to sound like a derogatory term by implying the 'S' is silent, without actually using any offensive language. It's a play on the expectation that the commenter is admonishing the comparison but instead affirms it in a punny way.