I'll go with the witch on this one....The folks that ruined the economy (and are still running it, thank you BlackRock) are MUCH worse than bat excrement, or "guano", or whatever you want to call it...
The witches of the religion Wicca just are waiting for your use of Catholics and maybe Baptists for the next panel blaming them for the economy! And be sure to make the Bible Thumpers just as stereotyped in image!
Came here for the bat guano comment, was not disappointed. KK: I think he had to scale it back for the translators. I'm sure he knows many of his readers may have played the Zork series of games.
The real punchline is in second panel - spreadsheets don't lie but neither does bat s-h-i-t - (guano would have been a funnier word, Scott). Even in a witch hunt, the MBAs would lose.
In our modern day witch hunt, the media turned the spotlight on the MBAs, but, interestingly, throughout history and even in modern times, real witchhunts are still conducted (http://www.slate.com/id/2216429/pagenum/all/) . And the victims are always women (weaker sex), the elderly (weaker still and close to death) and children (weakest of all). There's a witch hunt outbreak right now in Africa and it is heart breaking. Who's to say the next time if the economy really does get hosed and we have A Really Great Long Depression instead of this just plain sucks Great Recession, that enough idiots will get together and start thinning out the females and the elderly and the kids with superstition, fear, uncertainty and doubt?
PHB doesen't turn on his brain and he never will... - And in a way he was and will be intelligent all the time. And no matter how much I want to see ugly things happen to the MBA-Guy: This situation proofs it.
As far as I remember PHB is a fraternity guy: Spending most of his time on college (philosophy) drinking beer, !$%*!$%* arround and buying test results. (While other people like this poor MBA-Guy had to study at least something half way difficult. No matter if it is mostly nonsense.)