Those four panels are, in a word, brilliant. I could spend many words analyzing the strip as well as dozens more like it. First and foremost, is the joke itself. The punchline itself is clever and subtle. Hobbes delivers a simple, pun-based quip. It's a cute form of ironic observation, juxtaposing "funny" and serious. Lighthearted, but hardly remarkable, it is inferior to the secondary punchline, which is more sardonic. Calvin's comment communicates a sort of dark, sardonic downbeat. Of course, it also embraces a funny juxtaposition. While putting someone in a nursing home is hardly humorous in and of itself, the fact it's being done simply because of his opinions on comics is ridiculous. Though funny because if its outlandish nature, there is a greater genius in the strip: It is insane to take comics seriously.
