@wallyrox: Raymee's second statement is a Buzzword Bingo goldmine. See http://www.businessbuzzwordbingo.com/bbbingo.html, among other sites. That's another way to make meetings more interesting.
If there was a fourth panel it would be PHB accepting Dilbert's suggestion and telling him to implement it. Sometimes one person's sarcasm is a good fit to another person's reality.
Dilbert is being sarcastic by saying they will stop focusing on Top Priorities to focus on marginally attractive opportunities. This would be like an Automaker switching from building their top selling car to mopeds.