@IsraelP - Carl is just some tele-marketeer who called up Dilbert and announced himself. He is just a subject in this strip alone.
BTW, this is one leech that Dilbert wouldn't mind...
Enough said :)
@cls: And why is it sad? It's totally normal to despise a sales lunch, which is actually doing work during break time. So, if the lunch is not successful otherwise, you can at least try to be able to enjoy a spectacular view.
And no, Dilbert's tie won't be flat, except it would be a sign that it's the last Dilbert strip ever...