Characters
Yes, the are orders, yes they are to go over the top, but they are addressed to one CAT-PAIN BLACK-UDDER.
— Captain Blackadder · Blackadder
Behind the line May contain spoilers.
Our reading
An editorial interpretation.
The speaker accepts that orders exist but points to a distorted version of the intended recipient's name. One reading is an attempt to evade the instruction through an absurd technicality. The humour turns the mangled address into a possible excuse for treating a serious order as somebody else's.
Context reviewed