Since no one else wants to talk about the clip and would rather push their own tiny agendas, the characters are in TNG costumes (Sheldon is Data) including one of them as the Borg and it appears to be a scene filmed at Vasquez Rocks near L.A. where at least two episodes of the 1960s Trek was filmed. It is funny. It's a fun show and if you want to laugh just put on one of the dvd's as it holds up well. It has lasted while regular SF series are temporarily in eclipse mode on network TV right now.
I never get how so many fans think this isn't making fun of us. Compare this with Community, a show that is a lot kinder towards fandom.
I find that *some* of the humor is at the characters' expense and *some* of the humor is from the characters' perspective. The mix tends to very episode to episode, season to season. I don't watch regularly, but I'm under the impression that they'd gotten it to a good place by season 2 or 3. I find their best episodes to be pretty funny and most to be pretty standard/forgettable sitcom output.