Well, to echo what others have already said:
1.
Cannibal the Musical is probably my all time favorite, hands down!
and other very good ones....
Bruce Campbell on
The Evil Dead
Campbell, Raimi, Nicotero on
The Evil Dead II
Carpenter + Russel on both
The Thing and
Big Trouble...
Fincher, Norton, Pitt on
Fight Club
Terry Gilliam (track 1) and Dr. Thompson (track 3) from
Fear and Loathing Criterion are both excellent.
and for me, probably the funniest opening line for a audio commentary is David Spade on the Joe Dirt disc
Warning: Spoiler! (Click to show)It opens with the Columbia studio logo and Spade says something like "Yeah, we used to date, but.....we broke up"