What's the joke (if any) in Jan. 28's Mr. Boffo?

http://www.mrboffo.com/ (it may disappear from the website in favor of tomorrow’s strip.)

If you can’t see it, the gist of it is that two men are sitting at a bar drinking beers and watching TV, while the bartender has his back turned and is reading a newspaper. The caption says, “the Lehman Brothers on the town.”

Why is this supposed to be funny?

Well, from Wikipedia, “Lehman Brothers filed for Chapter 11 bankruptcy protection on September 15, 2008. The bankruptcy of Lehman Brothers is the largest bankruptcy filing in U.S. history with Lehman holding over $600 billion in assets.” so…

I got nothin’.

I think the joke is that they’re at a little neighborhood bar, not one of your fancy/trendy/expensive caviar and vodka joints or what have you. Their “on the town” now is just a cheap domestic beer in a dive.

I would interpret it as reflecting the change in the meaning of the words “Lehman brothers.” At one point not so long ago, a reference to “Lehman Brothers” would mean the venerable investment banking firm. Now, “Lehman brothers” just refers to two brothers who happen to have the last name Lehman, since the other Lehman Brothers has ceased to exist. It’s a joke about the devaluation of the words.

The joke is on you for trying to find humor in Mr. Boffo.

Isn’t it just that the only place the Lehman Brothers can now afford to hang out is a dive bar?

ETA: Like Lisa-go-Blind said.