Dilbert has nothing to worry about, unless PHB is dumb enough to actually manufacturer the earmuffs. Lets hope this guy doesn't meet the PHB in the hall on his way out.
@kennethctaylor
I've had a couple of those myself. I particularly get a kick out of tiny companies claiming Microsoft as a partner, although their entire relationship consists of installing Windows OS on computers they resell. I guess that's what you call "creating" a reputation.