I enjoyed this clip a lot, and I really mean a lot.
I probably have watched it more than 10 times. Each time, I look at how Rowan executes this skit. You have to agree: comedic acts are far more difficult than serious acting. Because, while you can seek reference in every day life for serious acting, you have to seek that formula that tickles the bones of the every day people.
This video shows how he executes the skit with a straight face. Watch it not for his acting but for the twisted skit and its unexpected ending.