I love the stoic calm "ow." Dilbert takes the situation with;
and how Wally just doesn't care about anything while the PHB stares slightly annoyed at Dilbert as it would be his fault lying twisted like a prezel on the desk.
Not the punchline, but the composition of the last frame kills me
yohannbiimu, to answer your question of "who ones Dogbert:" years ago in a Sunday strip, Dogbert was inferred by the garbage sage to be God's own Dog, as Dilbert inadvertently found a mathematical proof for Dogbert's divine existence. That explains Dogbert's omniscience and infallibility (as well as the occasional sainthood).
Dilbert's got a big brain: he needs to figure out (legally) how to 1) recover from this, and 2) lay waste to his many adversaries. I guess, though, that the main question with regard to that would be how funny would it be...?
What gets me is, who owns DOGBERT? Is there not some Federal guideline that would disqualify him because he refuses to wear clothes or something, or that he isn't properly licensed? Where would a "Dogbert" go to get a degree or even basic education beyond what they'd teach you in a kennel? University of Phoenix online?