Your confusion is justified because using the explanations given, it’s not a good joke.
There was an earlier similar joke posted that made much more sense. In a different episode of Star Trek, Beverly tells the computer to define hot as 1.9million Kelvin. This was shown in a panel of the earlier joke. So the Picard Earl Gray Hot joke becomes when Beverly asks for Hot Tea, the computer generates 1.9M Kelvin temperature tea causing the Enterprise to explode.
Unless the joke is you already have to know that whenever Beverly says “hot”, the Enterprise explodes. In which case it is a very good subtle joke.
A better joke would be if there was some sort of double meaning that the other order of words had
Charles Grey, boiled in water, appears in the replicator.
Yeah but the subverted expectation actually has to make sense with some double meaning or unintended logical resul. If it doesn’t then nothing was subverted and no such joke occurred.
That’s what they’re asking about.
No it doesn’t. 😊
The outcome can be total nonsense and it still subverts the expectation that 1) you get tea, 2) the outcome makes sense.
If they had available footage of a stream of puppies being forcefully ejected from the replicator, that would also work.
But nothing else. Only the explosion and the puppy hose work.