The mechanics behind the joke rely on dual-stream cognitive processing. Human reading comprehension splits into two parallel tracks: lexical reading, which recognizes whole words instantly by sight, and sublexical reading, which sounds out letters phoneme by phoneme.
When someone is instructed to spell or pronounce a phrase backward, the lexical route shuts down. The brain cannot find "bus anut" in its mental dictionary of standard terms. Instead, it relies entirely on phonetic assembly. The subject allocates working memory to sequencing the letters in reverse order. Because their executive focus is consumed by the spelling task, they fail to monitor the auditory output until the sound has already left their lips.
The acoustic match does the rest. English phonology reduces unstressed vowels toward a schwa sound. When the speaker strings "bus" and "a" together, the vocal transition creates an acoustic artifact that mimics the vulgar phrase with startling precision. The speaker's ears hear what their mouth just produced, triggering instant recognition and immediate embarrassment.