This reminds me of a story a friend told me about a guy who worked for our government. He had his own office with two entrances, one at the side of the office and the other facing the other workers. At this latter one he put a hat rack next to the door and also informed the other employees that he was not to be disturbed under any !$%*!$%*!$%*!$ He would come in in the morning and put his hat on the rack, go into his office, and then after a few minutes, go out the other door for most of the day. He would then come back in by the first door, walk out the second in view of everyone and then go home. Apparently he got away with this for YEARS....
This is exactly why I have adopted many Wally traits!
Performance means nothing when it comes to evaluations. They'll always come up with something to keep you down like "coming in too early", "staying too late", "wearing too much blue", "spending too much time on Dilbert.com", etc.
The last panel is not off topic. It is a beautifully subtle acknowledgement that the customers are doomed to inferior products. Releasing a superior product would be an admission (to top management) that the engineering department is overstaffed and this would be a disaster for the mid-level PHB in charge of engineering. Priceless!