I think It's not necessarily meant to be funny other than
actually showing how insensitive bosses can be.
A friend of me died and my boss could only reply to me that his own life expectancy was already expired and he was still alive therefore he didn't understand why I had grieve overthis. thus in short I shouldn't be grieving because my friend at least saw the age of 42.
also got the comments why I left early the day my friend past away...
Thus I can see the Humor and the frustration that Scott is trying to show here..
I am stunned at how few people apparently /got/ what this strip was actually about. Loathe to remind you all, but there ARE innumerable bosses who display just this level of insensitivity as though there was some school or training course they all attended to dislodge any last remnant compassion in their stony, cold hearts.
In fact, my first boss told me that, yes, I should feel free to attend the funeral of my Grandfather to whom I was very close, in fact, take the whole day. And don't worry, he'd work out the pay deduction for taking the whole day off, I shouldn't worry about the administration.
THIS is what Scott is excoriating, not making some joke at the expense of the bereaved. How little folks must think of him to think this! Alternatively, I s'pose 50% of Dilbert readers are mourning.
I have a friend that worked for a German automotive company, they flew him to Germany for his first week of training, halfway through the week his mom died and he went home for the funeral. They fired him for having his priorities misplaced and not finishing the week of training