I see little evidence of what they are responding to at all. Some of them appear to view older men as weak, powerless, lesser and are projecting that ageist view onto this piece. But I'm just guessing.
This is incongruity humor. It's about the clash that occurs when two unlike things are brought together. It is frequently used in humor/comedy writing. Stand-up comics frequently use it. This particular piece is based on the belief that older men are competent, powerful, and have authority. The clash occurs when these competent, powerful, authority figures find themselves in a child world where they are out of their element.
If readers DO NOT see older men as competent, powerful, and having authority, then, no, they probably won't see the humor here. But their vision of what older men are is something they are bringing to their reading. It's not something I'm doing.
Many of the commentors here seem unhappy. I don't like to see anyone unhappy. However, the claps this piece has received, as well as the number of new followers I gained as a result of it, indicate that more people were happy reading this than not.