Is the hidden joke that a being smothered by a damp mattress could feel like being water-boarded intentional? Or am I reading too much into it? Intentional or not, I love PHB's reply.
Now that they have been awarded a government contract, they can hire a "Security Company" (aka "secret army") that can terrorize customers into buying their products. They can spend their new $$$ frivolously while watching their stock price skyrocket. This strip can go in so many tasty directions!
I think that someone, like Dogbert, can calm Dilbert's fear when he explains that, once you are awarded a government contract, you don't have to do any real WORK - just ask the contractors in Iraq...