Idk, i don't see it as breaking the 4th wall in this strip... he isn't looking at us... He's turning from his fake work so his ear is facing the boss to better hear him.. imagine sitting at your desk with someone behind you talking while your obviously doing no work.. you'd turn slightly to give the impression you are listening merely to avoid the onlooking noticing the lack of real work being produced... in this instance.. 4th wall remains intact, in my observation at least..