In a Dilbert cartoon pubished, I believe, in 2000, Dilbert is visited by the computer police, who inform him that "We have guidelines!" In the last frame, another employee (Wally?) is floating in a water-filled cubicle while Dilbert comments "You'd be surprised at what isn't allowed".

I am looking at a copy of the cartoon at this site":
http://www.thedragonseye.net/photo/photo_one.php?dir=436f6d6963732f44696c626572742f32303030&name=44696c62657274203030303932342e676966

It isn't quite as I remember it. Was it re-drawn due to copyright law? As I remember it, the Pointy-haired boss was the one in the last frame, not Wally.
Stephanurus