the character in the last panel is the protagonist in the pilot episode of the web series "The Amazing Digital Circus" in which characters appear in a colorful digital world from which there is no escape. in the show, the characters appear without their memories, being unable to remember their names or how they got their beyond "putting on a headset" (presumably a vr style headset although this comic just uses headphones)

the joke in this comic is the suggestion that the protagonists job before the show was as a rent-a-girlfriend girl (basically an escort).

I'm honestly not sure why this would be considered funny as it seems unrelated to the show beyond using the character.