Topic on Talk:Mister X and Mister Y
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I think the idea here is that this is a comedy Trope, where you have Those Two Bad Guys who are overly formal and refer to each other with honorifics every time they talk to each other. Might be something of a Dead Horse Trope, at least in any serious genre.
Whether this is a Trope or not, I'm not sure. Seems to have a lot of Zero Context Examples.