Explain SMBC — the wiki for Saturday Morning Breakfast Cereal

A man passionately argues that the common saying "the enemy of my enemy is my friend" is wrong. He insists on a distinction: the enemy of your enemy is not your friend but merely your ally. When asked what the difference is, he explains that you would not, for example, invite the enemy of your enemy to an ice cream party. Both men then look dejected as they consider this distinction.

The final panel, labeled "Soon...," shows the two original characters and a bald man (presumably someone's enemy's enemy) all sitting together at what appears to be a dinner or ice cream outing, with the bald man explaining "We're both opposed to comb-overs." The punchline undercuts the earlier philosophical distinction -- despite the man's insistence on the friend/ally difference, they end up socializing together anyway, bonded over something trivially superficial. The comic suggests that the pedantic distinction between "friend" and "ally" may collapse in practice, especially when people discover shared petty grievances.