@StockTrader - Actually the "essence" is captured in the phb's first four words in the last panel. A period could be placed right there. ("I don't know why.") Obviously, even the first three are sufficient to establish his cluelessness - which @sianddonna explained so clearly.
And certainly there is no morale improved when the classic final stage of a project occurs:
Punishment of the Innocent and Reward for the Uninvolved