Although the other definitions make sense, I've always associated a different meaning to this term. Bullshit Baffles Brains is a military term, I
first heard it in the
army thirty years ago. Rather than an attempt to deceive a third party, it is a description of the way the officers (management) and procedures are so filled with unnecessary and pointless bullshit, that they defy all
logic and the fact that our glorious leaders had totally bought into that bullshit.