Thanks for this to Andréa:

She points out it could be both of the animals, or simply the cartoonist, who aren’t aware the dog *is* a “gourmand”, by the standard way that is distinguished from “gourmet”.

P.S. After we already had this post scheduled, the Comic Strip of the Day site included this cartoon, and had an extended discussion of “gourmet”, “gourmand”, and some related words.