I disagree. I'll admit I'm not a big Dilbert fan, though I usually find them reasonably funny, but many of the situations involved in the strip are not accessible to everyone. Some of them require you knowing what he's talking about. (Not to the extent that Penny Arcade might require an hour of research to get, obviously.)

Of course, he could just be targeting a smaller niche in the same manner. But I don't think so. I feel like he's committed to what he's saying. He's just not the best cartoonist in the world.