Ayon pa sa aming "Sisiw" sa Estados Unidos...
Us Pinoys enjoy puns. Sabi ng titser ko sa Grade 7, it's the lowest form of humor. So wat.

1. aspect - pantusok ng yelo
2. backlog - bacon saka egg
3. beehive - magpakatino ka
4. cdrom - tingnan mo ang kwarto
5. city - bago mag-utso
6. cattle - doon nakatila ang hali at leyna
7. debug - ang ipis
8. dedicated - pinatay ang pusa
9. deduct - ang pato
10. defeat - ang paa (ng pato?)
11. defense - ang bakod
12. defer - ang balahibo
13. deflate - ang plato
14. defrag - ang palaka
15. delusion - e di maluwag
16. depends - (see defense)
17. deposit - ang gripo
18. depress - nagkasal sa persuading(see persuading)
19. detail - ang buntot (ng pato?)
20. detest - ang eksamin
21. devalue - 'yon ang susunod saletrang 'V'
22. devastation - 'dun sasakay ng bus
23. devote - ang boto
24. dilemma - brownout, a!
25. effort - 'dun nagla-land ang efflane
26. forums - apat na kwarto
27. it depends - kainin mo ang bakod
28. july - nagsinungaling ka ba?
29. statue - ikaw ba 'yan?
30. protestant - tindahan ng prutas.
31. predicate - pakawalan mo ang pusa
32. profit - patunayan mo
33. persuading - unang kasal
34. tenacious - sinusuot sa paa
35. thesis - ito ay...
36. torpedo - takot manligaw
37. zoology - ang sayans ng pagtatahi
38. Balance Sheet - what comes out after a balanced diet.

In fairness, pare...
Actually, it has been theorized that the Filipino fascination with puns is related to the fascination with language that the African-American culture has. This is especially prevalent in rap, which is purported to 'express ideas that the oppressor's language doesn't have any words for'. I'm paraphrasing here, of course. Power to the people.

Perhaps Filipinos choose to become familiar with the 'colonizing' influences language and mock it at the same time with this wordplay.

Or perhaps we pinoys just have really... er... eccentric senses of humor.