Mitch4 notes: “Or is it actually 4th-wall? I thought so because the art seems to show him looking out at us, but both parents are grimacing as though they heard this and are considering their responses.”
“Looks can be deceiving” seems like a phrase too old for Dennis’s purported age, so I’m going with 4th-wall.
Comics I Don't Understand 
I think Dennis is talking to his dad here, although his head is facing halfway between us and Dad. The picture does nothing to make US think it’s delicious. I suspect Dad has just said the pro forma compliment.
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I don’t think it’s reasonable to call Dennis a fourth-wall break. He’s clearly not addressing the audience. We don’t think it looks delicious. We think it looks like Spam on an English muffin with six eggs from Bizarro World.
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Just another example of less-than-great art in ‘Dennis’. It’s supposed to be a sarcastic remark with ‘narrowed eyes’, but they look like they’re facing us, not Mr. Mitchell
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@ Brian (3) – That’s because Dennis’s head is copied from a standardized template sheet, and then the rest of the panel is sketched in. This has been going on for decades, probably even before Ketcham retired. Not every panel is drawn this way, but most of them are.
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