The third panel in this comic is completely unnecessary and in fact detracts from the quality of an already stupid joke. Were this comic to have stopped after the second panel, I would not have bothered to comment on it, as it would just be another example of a not very good comic strip. But instead the cartoonist felt the need to beat his audience over the head, because he feels his audience is very stupid and probably wouldn't have understood why the comic was supposed to be funny if he hadn't explained it very carefully.
So what I'm saying is that the third panel makes this comic worse and it should have stopped after the second panel. Since I'm not sure whether you understand my point, I'm just going to reiterate one more time very clearly, in very large letters that THIS COMIC PROBABLY SHOULD NOT HAVE THREE PANELS.
Do you understand what I'm getting at? Because if not, I can write some more and explain it better.