Straight out the The Far Side brand of humor, no doubt about it.
Some people absolutely love The Far Side and others don't.
At first glance I honestly didn't get it, but the sun/magnifying glass cell is so morbid and at the same time so funny it reminds me of The Far Side. The rabbit's idea of suicide is going to take a long time...yet the smoke rising from his head kind of says, "not as long as you think".
The picture on the wall of a happier time makes it even funnier.
This is some great sick humor. Here's the creator's site