wittiness vs subject matter

wittiness and subject matter both are nouns.

Word	Noun	Adjective	Verb	Adverb
wittiness	Yes	No	No	No
subject matter	Yes	No	No	No

As nouns, subject matter is a hypernym of wittiness; that is, subject matter is a word with a broader meaning than wittiness:

wittiness: a message whose ingenuity or verbal skill or incongruity has the power to evoke laughter
subject matter: content communicating a message; what something is about

Other hypernyms of wittiness include content, message, substance.

wittiness (noun)	subject matter (noun)
The quality of being clever, amusingly ingenious.	content communicating a message; what something is about
a message whose ingenuity or verbal skill or incongruity has the power to evoke laughter