I believe that I have the proper answer. It is strictly in the mathematics.

If a proper modern style mans kilt is approximately 8 yards,

And a Man in a kilt is a Man and a Half.

This makes the modern kilt now 12 yards (8 x 1.5 = 12).

Obviously, the gent is a Manly Man amungst Men (3 men x 12 = 36 yards) who just happens to be slightly bad at basic mathematics.

And Ya'll ought to be ashamed at picken' on him for his math skills.