Out of sheer rage at tough guy comedy and everyone who makes it, Caleb and Dave start a podcast that isn't about telling you what it is, doesn't claim to know what it is, doesn't know what "it" is, and doesn't know what "what" is.  They also don't tell it HOW it is!  They don't tell you what it is and they don't tell you how it is, they tell you what it isn't.  Or not!