>>114654762The guy under the bed is hiding because he was having sex with the woman, who is still naked.
The real father is by the closet, turning around because now he understands the situation.
The little boy thinks he has found his father playing hide and seek under the bed. Why do the two men look alike? Well, the joke wouldn't work otherwise. I think it would have been a better idea to have the men kind of nondescript looking so the resemblance would seem more likely.