Comments include the inevitable jokes about “military intelligence” and the amount of money spent on this research, but offer no clue as to why it might actually be funny.
Related
2 Comments
It’s like the cartoonist started with the visual cliche of generals gathered around a map table, then made up the dialogue afterwards. Or held a caption contest on their blog.
You’re meant to look at the image of a general pointing with a stick, and think it’s planning a military operation. Then you see the speech balloon and realize it’s just playing with his food.
It would have worked better as a caption at the bottom instead of a speech balloon.
Comics I Don't Understand 
It’s like the cartoonist started with the visual cliche of generals gathered around a map table, then made up the dialogue afterwards. Or held a caption contest on their blog.
You’re meant to look at the image of a general pointing with a stick, and think it’s planning a military operation. Then you see the speech balloon and realize it’s just playing with his food.
It would have worked better as a caption at the bottom instead of a speech balloon.