What, That’s Not Funny?

The question remains who would ever want to see Santa in an airplane, much less a Santa dressed in Yankees gear:

A new Yankee Christmas ornament sanctioned by Major League Baseball and bearing the team’s official logo features a beaming Santa waving — as he pilots a plane.

“My reaction at first was, ‘I don’t believe it,'” said Midtown lawyer Denis Guerin, who yesterday received glossy literature touting the “Yankees Victory Plane” — “a limited-edition annual holiday treasure” — in the mail.

Guerin shuddered as he recalled the horrific events that unfolded Oct. 11, when Yankee pitcher Cory Lidle was killed after crashing his small plane into an Upper East Side high-rise.

Guerin said he and his wife were “shocked and dismayed” again when they opened the mailing featuring the Yankee Santa in a plane. He said the plane appears to be “going into a Christmas tree.”

According to the advertisement, “The 2006 Annual Yankees Ornament makes the ideal gift for every New York fan on your Christmas list.”

“Your team spirit will soar” with the plane on your tree, it says.

“We looked at it with our mouths open and said, ‘How could this have happened?’ It’s very insensitive,” Guerin said.

“I don’t think it was intentional,” the season-ticket holder added. “It’s just a terrible mistake and terrible coincidence.”

2001 versions were going for big money on eBay as of yesterday . . .