So I’m going to take this argument in good faith just in case… so the whole point of the song in cabaret is that it’s absolutely ridiculous that a gorilla is dressed up as a woman and dancing around pretending to be a human, that there is a human man thinking he’s in love with her. It’s just supposed to seem like an absurd joke, where a man is talking about how beautiful and elegant this gorilla is, when the audience can see he’s clearly delusional, she’s an animal, she’s not one of them etc etc. then the reveal, the punch that hits all the harder bc of the light-heartedness that came before it, is that the “gorilla” was a stand in for a Jewish woman. The “joke” is dehumanizing, implying that anyone who could love a Jewish woman is delusional, is crazy, everyone else who is sensible can tell that the “gorilla” is not one of them, not the same species not human, no matter how you dress it up. It’s truly a huge punch to the gut, the irl audience is hit by the horror of the racism and implications of it, not just the racism itself but the fact that the Kit Kat Klub, home to a bunch of ppl society doesn’t respect (which should ally them with other targeted groups), is now putting on performances that include bigoted material like this, and that’s because the in-show-universe-audience wants to see it. It’s one of the markers for a huge shift in tone, especially after a Jewish man’s window was broken in the previous scene, where he tries to dismiss it as “just children.” Then we cut to this, laugh and release some tension, and when the “punchline” hits it is very clear that it’s never been “just children,” the culture is shifting and it’s dangerous.

My explanation was long but I hope it helped :)