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John Herrman thinks so:

My [Twitter] "Follow" list … is cultivated with great care — it’s almost exclusively people I think are funny. But the funniest account I follow doesn’t belong to a comedian. It isn’t a parody account and it doesn’t tell jokes. It’s a spam bot that sells shitty ebooks about horses, and it might be the best Twitter account that has ever existed.

Adrien Chen explains:

Horse_ebooks is a Twitter spam bot originally set up to promote horse-ebooks.com, an online store of horse-themed ebooks with a retro design equal parts GeoCities and MySpace. In addition to tweeting spam links, Horse_ebooks has apparently been programed to evade Twitter's spam filters by posting random snatches of text it scrapes from books and websites. About seven times a day, Horse_ebooks spurts out bits of context-free nonsense, like: "Worms – oh my god WORMS," and "I noticed that my hair grew faster from spending time in my pyramid." The feed's strangely poetic stream has been embraced like a life-preserver by internet users drowning in a sea of painfully literal SEO headlines and hack Twitter comedians.

Fan fiction inspired by the Twitter account here

(Horseecomic inspired by a Twitter feed by Burton Durand)