The cartoon is in three frames. Web service standards are mentioned in the first frame. The second frame discusses the bureaucracy of a particular (fictional) organization for participating in any standard initiative.
The third frame then asks: "Do these exist?" I read this as a wistful statement by a bureaucrat about the perfect bureaucracy. But some web services folk have apparently read this as a cynical statement about the existence of web service standards themselves.
One of the great advantages of being a humorist [see Dilbert's own blog] is that you can produce something that can mean different things to different people. A cartoon is whatever makes someone laugh (or think) - and this becomes the true meaning of the cartoon, regardless whether this reflects the original intention of the author. Whereas ...
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