Your question has already been answered but I thought I would comment. Recently in the news was a study about the nature of modern humor. It seems that there is a new sort of humor based on random, surprising conjunction of words or pictures. It differs from the more traditions format of jokes having a build up and surprise punch line. So, you are not alone in not seeing any joke in the joke you quote. I don't either. It may be a cultural thing but I hope it's not generational. I'd hate to think future generations will find ordinary randomness funny.
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It's my opinion that the "BEARS. BEETS. BATTLESTAR GALACTICA" quote is famous because is aims to encapsulate the Dwight character in Office Space so efficiently. One would have to be familiar with the show to know how each phrase connects to him.

In this episode Jim (speaking) decides to mock Dwight (opposite) by imitating his image and personality. Jim's goal in this is to undermine Dwight's strong efforts to present a superior self-itentity to others.

To mimic his image physically, Jim wears a pale-yellow shirt, large glasses, and parts his hair down the middle. Dwight doesn't yet notice the mimicry at this point.

The bear question and the "BEARS. BEETS. BATTLESTAR GALACTICA" quote all symbolize Dwight's urge to present a superior self-identity over others. Very often he will boast about his skills and knowledge about living and working on a farm (he grows beets). He prides himself in thinking that he too knows most about self-defense (often speaking about bears being the most dangerous animal). Also Dwight sees his knowledge in science-fiction as something that makes him an asset over all others (namely the TV series Battlestay Gallactica).

When Jim asks the Bear question, Dwight first interpretes it as a compliment to his perceived superior self-defense knowledge. After Jim challenges his answer Dwight becomes upset and realizes how eloquently Jim has copied the image that he works so hard to project. He is greatly offended.

It's my opinion that the humor in this exchange comes from the efficiency that Jim is able to drill through and re-create Dwight's much-labored self-image. (only six lines!) I think that this is funny because it is great mimicry and not a play on words.
Source(s):
My own watching of The Office

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