Actually, yes, I can. After writing panel one, Scott no doubt realized there isn't anywhere else to go -- the joke was already made. Scott is inviting you to laugh along with him, partly at himself for "writing himself into a corner," as it were.
I suspect Scott is also making fun of folks that are a bit slow and spend a lot of time trying to understand subtle humor, but fail to grasp it. Should you find yourself in this group, I suggest that you watch your email for that message about "join us on the Dark Side" from your HR people. There are the trivial matters of the mandatory lobotomy and having to dispose of your soul, but many seem to find it worthwhile.