condom
Explanation
This comic depicts a father having an extended, dramatic breakdown about a broken condom, screaming "Oh my God! Oh my God the condom broke! Why did the condom break?! Kids cost a fortune! Oh God I was gonna be an artist in Paris and have liaisons and by God be happy!"
The twist comes in the second panel, where a young boy (roughly 10 years old) says "Dad, it's been 10 years and it hurts my feelings every time you do this." The father continues wailing "WHY?! WHY?!"
The humor is dark and straightforward: the father is not reacting to a condom breaking in the moment -- he's been reliving this traumatic event repeatedly for a decade, in front of the very child who resulted from it. The comic takes the common private thought many parents might fleetingly have (wondering about the life they didn't live) and exaggerates it into an absurdly cruel, ongoing public performance of regret, made worse by the child's weary, resigned tone suggesting this is a regular occurrence.