Sayu just posted a Japanese translation of the Google doc. Unfortunately it doesn't look like it properly explains why "Dee's Nuts" is funny.
Google Docs link (open in private tab/window): https://docs.google.com/document/d/1YhH6WmsL_id1YIg4krWXUw2fR1cmR3PjiZ0fWs_tx-Q/edit
Just when I thought Zaion (who is totally not Sayu) was finished torching Nijisanji, she decides to follow up with a second salvo.