I think if you look with the magnifying glass it becomes clearer that by saying "over there" she is referring to Dilbert not being able to look directly at her, therefore his shyness entitles her abuse.
As daveroorda implied, Dilbert was staring at Amber's boobs and she was gesturing to try to get his attention and confirm that she (and her boobs) had total control over him. Makes sense, because she turns around to face him in the second panel.
I originally interpreted it as Dilbert being a total loser and accepting whatever lame excuse she was making to exit stage left, because she is a cartoon goddess and Dilbert is a dirty, dirty engineer. However, that didn't sit right with me so I came to read comments! Dave's comment clicks.
I interpreted the third panel as a group of people "not here". Basically, there is a realm of possibilities that we don't see ("over there"), and she may find a better offer there and not with Dilbert.
I'll agree with others though, it's not funny.
Happy New Year's to those who follow the Gregorian calendar!