I haven't read the Sil for a while, but I know I don't remember any outright humor. Some lighter parts, some bits of irony, yes, but no humor.
The Sil wasn't ever really meant to be humorous, imo. It was just a history book. I was thinking about it, and I was going to mention that maybe if Tolkein had finished it, he would've added humor later. But that made me think that even if Tolkein had lived a hundred more years, he probably never would've finished the Sil. He would've just kept adding little bits, working on other projects, and leaving it unfinished. I don't think he finished it while he was alive because he couldn't. It was a book (of sorts) that's meant to keep going.
At least, that's the impression I've always gotten.
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We're here and now, but will we ever be again? / 'Cause I have found / All that shimmers in this world is sure to fade, away, again. -Shimmer, Fuel
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