True Love
Explanation
The Joke
The comic takes place in a dark, spooky forest where a ghostly figure tells a visitor that her "true love" never came for her. She has been waiting in the graveyard, having died long ago, still hoping he would show up. When asked who her true love was, she reveals it is "Lewis G. Burlingstate." The visitor recognizes the name and reports that Lewis is still alive -- he is still a jerk, works as a cook at a drive-through three days a week, still lives with his parents, and thinks he is hilarious but is actually just mean. In other words, the ghost has been pining for decades over a completely unremarkable, unpleasant man.
The ghost, undeterred by this unflattering description, fiercely declares she will never forget him. She then asks the visitor if he can bring Lewis to her -- and the visitor, apparently sizing up Lewis's lack of redeeming qualities, suggests that maybe Lewis could be turned into "a dead," implying he would not be greatly missed by the living world. The joke inverts the romantic "waiting for true love beyond the grave" trope by revealing that the object of devotion is thoroughly unworthy of such devotion.
The Humor
The humor comes from the collision between the gothic romanticism of a ghost faithfully waiting for her beloved and the utterly deflating reality that her beloved is a loser. The comic plays on the audience's expectations: we assume the "true love" story will be tragic and beautiful, but instead it is just sad in a mundane, unglamorous way. The final panel adds a dark punchline -- the living visitor casually entertains the idea of killing Lewis so the ghost can have him, since Lewis does not seem to be contributing much to the world of the living anyway.