Ingenious strip! It takes you a second or two to realize that Dilbert's assumption got precisely and completely fulfilled by his bosses intention to stop it from becoming true.
@Knif: to this day I'm still surprised to see how many Dilbert comics are based on true stories. I'm sure there's some bias because this is the capital of workplace satire, so I can't help wondering just how typical the subjects of these comics are in a real workplace. (college student here)
By the way, that television episode was called "The Competition", and the other company was called "Nirvana co.". You can watch that episode on Crackle.