underwear
Explanation
This multi-panel comic features a conversation between a man and a woman. The man announces: "I want you to know I'm not wearing any underwear." The woman asks, "Doesn't that make your clothes your underwear?" He insists they're not under anything, but she counters that he's "just wearing a shirt and pants" and those are "not underwear if they've been demoted -- they're underclothes."
The conversation escalates as the man asks "Why are we arguing about this?" and she responds: "You made a semantic error and I will not be embarrassed as having a point!" The final panel shows a silhouette where someone says "I was trying to take your clothes off" and the other replies "I don't care, but why this way?"
The humor comes from the complete derailment of what was intended as a seductive moment. The man's "I'm not wearing any underwear" was clearly meant as a flirtatious come-on, but his partner is a pedantic logician who can't let a semantic imprecision slide. The argument about whether outer clothing becomes "underwear" by default when there is nothing underneath it is a genuinely amusing philosophical puzzle about the definition of clothing categories -- is "underwear" defined by its position relative to other garments, or by its inherent nature? The final panel reveals the original romantic intent was completely lost in the linguistic debate, satirizing couples who can't turn off their intellectual sparring even in intimate moments.