An equation for success could be earned wealth divided by the amount of effort expended. Most people focus on the numerator, but Wally has achieved great success because he realized there are better results as the denominator approaches zero.
Wally's coffee is now being "shaken, not stirred". I have heard success defined as " a learned skill". So what is Dilbert learning from Wally? Perhaps Wally is warming up for a match with Alice, the voice of doom. I want advance tickets for that one.....