200-percent
Explanation
The Joke
A coach is giving a pep talk to his team, but instead of the usual motivational sports rhetoric, he takes a brutally honest statistical approach. He tells the team that according to his calculations, the other team is "three times better" than them in every measurable category -- speed, strength, intelligence. But then he pivots to the classic coaching move: citing "intangible qualities" and "the heart of a champion" as reasons they can still win. Just when you think this is going to be a heartwarming underdog speech, he reveals that those intangible qualities actually confirm the team is "statistically inferior" too, and encourages the players to go bet against themselves to make some money on the side.
The final panel shows the team losing the game, and the coach clarifies: "To be clear, that's why I have the same bet going." The coach has fully abandoned any pretense of trying to win and has instead turned the team's inevitable defeat into a gambling opportunity for everyone involved.
The Humor
The comic subverts the classic "inspirational coach speech" trope that appears in countless sports movies. The joke works on multiple levels: first, the absurdity of a coach who applies rigorous statistical analysis to prove his own team will lose; second, the bait-and-switch where "intangible qualities" -- usually the refuge of the underdog narrative -- are themselves quantified and found wanting; and third, the final twist where the coach's solution is not to try harder but to commit what is essentially sports fraud by betting against his own team. It is a satire of both empty motivational rhetoric and the over-application of data analytics to domains where they destroy the spirit of the endeavor.
References
The comic is noted as a promotional strip for the book "Soonish" by Kelly and Zach Weinersmith, as indicated by the footer text, though the comic's content stands on its own as a sports satire.