How's this Superbowl joke and can you possibly identify with it ?

A man had 50 yard line tickets for the Superbowl. As he sits down another man comes and asks if anyone is sitting in the empty seat next to him. . He says to the man, "No, the seat is empty". The second man says, "Who in their right mind would leave a seat like this in the Superbowl and not use it?" The first man says, Well it actually belongs to me and my wife, but she just ped away". "This is the first Superbowl which we haven't attended together since we were married in 1966". "I'm very sorry to hear that, that's terrible". "But couldn't you find a relative, friend or even a neighbor to take the seat?" The man shakes his head No and says. "They're all at the funeral".