WMG / The Far Side

The cow tools are for a mothering class.
Someone claims to have figured it out: "a hay bale saw, a wayward calf corraller, an udder assistance device, and cud." The cow is teaching other cows how to raise their calves.

The man walking under a piano was a Complete Monster who had ignored his last possible epiphany and was now a broken hnau, just some evil going forever like a machine.