plural-2
Explanation
This comic is a linguistics and tech humor piece about a woman who insists that file extensions should follow English pluralization rules. When a coworker says he will send "the GIFs," she objects: the plural of .gif should be "gives," she argues, just like shelf/shelves or elf/elves.
The man pushes back: "You don't pluralize filenames." She doubles down: "You say 'I got some .mans?' Ha!" suggesting the plural of .man files should be .men. She then extends the logic to increasingly absurd examples: .java files would become .javae (a Latin plural), .ico files would become .icoi, and a collection of .docx files would be a "herd of docxen" (modeled on ox/oxen). In the final panel, she instructs her baffled coworker to "send me both txticles" -- applying the testis/testicles Latin pluralization pattern to .txt files.
The joke operates by taking a real linguistic phenomenon -- irregular English plurals -- and ruthlessly applying it to a domain where it has no business being applied. The humor escalates with each example, moving from plausible-sounding forms (.men) to Latin declensions (.javae) to compound absurdities (docxen, txticles). The woman's total commitment to this bit, grinning ear to ear while her coworker grows increasingly bewildered, is a classic SMBC dynamic: one character who has found a logical framework and will ride it into the ground, and another who cannot tell if they are being trolled.
The "txticles" punchline is the crown jewel, combining the linguistic pattern with crude anatomical humor in a way that is both the logical endpoint of the bit and a complete non sequitur.