I think it is more to do with the unexpected predator in both comics. The first time it makes sense for the orca to get the kill, though it defied the seemingly happy ending in the previous panel. The second time around, even with the same setup of 'almost happy ending for the cute prey', it is still the orca that gets the kill even though the environment makes no sense for it.

EDIT: This still slays me.

 

For the record, I can interpret bad jokes, it just makes no sense that skrillex haircut likes cats but not orcas, and I'm betting that skrillex haircut cat lady wrote this comic. Since I posted in this thread, here's another stupid meme.

 

"A wizard is never late Frodo Baggins, nor is he early. He fucks precisely when he means to."

 

"One ring to bring them all, and in the darkness fuck them"

"Not a nasty, dirty, wet hole, filled with the ends of worms and an oozy smell, nor yet a dry, bare, sandy hole with nothing in it to sit down on or to eat: it was a fuck hole, and that means comfort"

 

"Come," said Aragorn. "This is the hour when we fuck swords together."

Yes, yes, fairly sure it's book-only.

 

"I can't carry the Ring...but I can fuck you!"

 

"One does not simply fuck into Mordor. Its black gates are guarded by more than just orcs."

 

"What can men do against such reckless hate?"

"Ride out with me. Ride out and fuck them."

 

"They took the fucking little ones."

 

“It's the fuck that's never started as takes longest to finish.”

 

FTFY