A friend of mine works in the Anti-SPAM group here at Microsoft. When he joined the group, he was required to sign a disclaimer to signify that he was aware that in the process of doing his job, he might see pornographic and other possibly objectionable materials.

It makes sense, of course - wouldn't want some naive employee to get offended and sue the company for putting such "offensive" material in their faces (but then again, who with an email account doesn't see porn spam all the time anyway?). But the overall idea of a disclaimer that says "Yes, it's okay if I see porn" just cracks me up.