The Boss stands outside a row of cubicles. Wally peeks out of his cubicle and Dilbert stands in the door of his cubicle. The Boss says to Dilbert, "Our Elbonian owners sold the company to our biggest competitor." The Boss continues, "Our motto is 'If you can't beat 'em, join 'em.'" Dilbert says, "I wonder what THEIR motto is." The Boss says, "Their motto is 'After you beat 'em, humiliate 'em.'" Dilbert says, "It's not very catchy."