Combined with Gimli's expression, I too took it as a comment on Theoden's tactical musings, done in a mildly amusing manner.
To me, it wasn't incongruous, because it was consistent with Jackson's characterisation of Gimli (although not Tolkien's), which was (as I have said) driven in part by the wish to make Gimli more memorable and in part to set up the contrast with Legolas.
Of course it was inappropriate, in the sense that one should not belch in front of a King, particularly when he is discussing affairs of state. But surely that's what makes it funny. I don't find belching funny per se. But "inappropriate" belching can be amusing, to me at least. A similar "gas-related" techinique was used in a recent episode of Doctor Who, and I found that hilarious (as did my kids).
To my mind, it also increases Gimli's appeal, particularly to the more rebellious members of the audience. The fact that he cares not for diplomatic decorum.
On what basis should people not find it funny, Eomer? Why am I wrong to find it amusing?
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