No Excel. No software of any kind. Just a gif of a rat spinning in circles for eternity

Nope, it's Mr. Lovenstein. You can tell by the style, but also the (pretty easy-to-miss) watermark right in the middle of the panels

I always figured it was meant to describe the kind of person who could sit and happily eat an entire plate of shit, and yet still think they've got things more figured out than anyone else.