He looks like he's smiling/laughing through the duct tape.
Nothing funny about this... First of all, you can build friggin boat out of duct tape. See the Mythbusters episode.
The fact is, let's face it, women cannot discipline boys. By the time the average boy is 13-14-15, he has probably been in more serious fights than most women will go through in their lifetime. If not fights, he has participated in sports or at least played on some level and he knows there is some chance that he could be seriously hurt by other males or he could hurt them.
Women have zero comprehension of this fact and that's why single mom's end up resorting to these types of discipline tactics. It's another reason why most fights between guys turn out to be mutual bluffs and when women fight they just attack each other wildly. Males inhabit their own bodies understand its power and they know that they can seriously hurt one another. I'd be willing to bet the reason that kid looks like he's laughing is because he doesn't take his mom seriously at all.