"Sincerely, Me" Question

Hi! So I have a bit of familiarity with DEH, but a lot of my family and friends like it so I've heard a lot of the cast album. It seems like Sincerely Me is one of the few comic numbers in a pretty heavy show, yet in the way the staging is described, it seems to be quite the opposite. The fact that they're using the dead Conner as their puppet is a bit slimy, looking at it from the big picture. For those who have seen the show, is there supposed to be an ironic juxtaposition between the lyrics and Evan's actions? Is this something that is more up to the audience to interpret? Or is it a comic number and nothing more? Thanks for any clarification, thus has been nagging me for a while!