Worked for a PHB that always hired consultants to improve his business. When they told him something he didnt like, he fired them. Hence, nothing changed in the business. So much money wasted that could have been part of my salary. Sigh!
Panel three is definitely funny, a good line (and I think Dilbert is looking for the absent consultant, Gabryal), but it's panel two that is the truism. Middle management NEVER listens to their own people, no matter how excellent the advice. So they spend thousands for what they could have for free. A smart consultant will talk to the real workers, then pass the ideas to management as their own for money.