When watching a PG-13 movie with a 10 year old

The other day I rented the dvd "In Good Company" because, a) W and I both really love the Peter Gabriel song Solsbury Hill, and, b) there are lots of other songs on the soundtrack that I like.
Only W stayed up with me to watch it, and since Star Wars is also rated PG-13 it seemed OK to allow him to watch this movie too, even though he's 10. Afterall, I'd be sitting right there beside him to help explain any words or situations he might not (fully) understand.
As the movie began I was certain he would be bored out of his mind and go find something else to do since there were no light sabers or clone wars going on*, but he seemed to get into the movie right along with me. And that was pretty cool.

Here's the scene where Dad character (played by Dennis Quaid) calls up the stairs for his teenaged daughter to come down for dinner:

(The Dad) Dinner's ready!
(The Daughter) l'm on an important call!
(The Dad) With who?
(The Daughter) My boyfriend.
(The Dad) Your what?
(The Dad, gets on the phone extension downstairs) Hi, this is Mr. Foreman. Who is thisand how old are you? All right. Well, l just wanted to say if you ever give my daughter an alcoholic beverage or a joint, l will hunt you down and neuter you.

At the last line W burst out and laughs and laughs and can't seem to stop laughing. His face is turing red and laugh-tears can be seen squeezed from his laugh-squinted eyes... and I'm thinking, man, it was a funny line but seriously, it wasn't that funny.
Me: Are you OK?
W: Aaahhh, haaaa haaa. (Wipes tears from eyes and nods.) He said he was gonna hunt him down and neuter him!!!!
Me: Um, yeah...
W: (Begins to regain composure) Aaaahh, um, that was funny.
Me: It wasn't that funny, I mean..
W: What was that he said, neuter... what does that mean?
Me: What do you think it means?
W: That he takes all his clothes off! (Starts to laugh again)
Me: Now that is funny!!! (Start laughing as I unavoidably picture Dennis Quiad's character hunting down a 16-year old boy only to nude-er him!)

*There was, however, a heaping handful of profanity dispersed in the dialogue,

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