"Jack Matt" joke on Episode 588

Here's the link: https://www.youtube.com/watch?v=sL_9wjWP4os&feature=youtu.be&t=8955

I don't know why Ben finds it so funny. His laugh is really contagious, but I really don't understand the joke.

Any clue?

Thanks!

I thought it was just a joke about Leesa Mattresses? That's Leesa dot com slash bombcast. Edit: And jacking off obviously. Don't go over the mattress with a blacklight when you get yours.

Lol, thanks a lot. That's the one.