In this clip focus is back on the tension between Hank and Lou. After finally managing to explain the point of the bad joke, Lou comments that Hank is not laughing.
This remark of Lou shows us that there is antagonism from both sides. And the choice of the word "accountant" gives us a hint of what it is all about.
Again, without being provided any details, the scene reinforces the impression we got in clip 1 that there is a bad feeling between these two characters that has roots in the past, in the backstory.
In a later clip (five) we will learn more about this conflict.
Another layer of the scene is that the joke amuses Jacob. Here he is obviously more close to Lou which is a part of the setup of his conflict of loyalty that will develop later.
Next clip : http://youtube.com/watch?v=I0iQbl19EfA
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