Kinda seems like there are 2 superfluous panels here

I was just saying how the majority of comics either fuck up the punchline or don’t even have one. At least this comic has one, but it’s in the wrong place.

There’s two punchlines, not one. The obvious one is the “inappropriate” joke, the second is the person on the right actual hoping for something naughty and being disappointed it was just a play on words.

Not saying it’s a great second punchline, but that’s how I’m seeing it