The punchline isn't even the same.
Guh, really explaining in-depth what the difference, or rather the sole similarity is between those strips would require me to come up with some deep analysis of the layers of comedy on the spot.
What you're pointing out is... more of a premise, really. Something obvious that would have to be pointed out, but is still obvious. It's the truth behind the comics that makes them work.
Beyond that, both jokes are character-based in an entirely different way, one shows a conversation between two people with one of them being happy-go-lucky and pointing out the premise as something really cool and whatnot, in a four-panel format, while the other one is a one-panel comic that first on a strange juxtaposition and a sort of pop-culture humor first, and odd character humor second.
Anyway, saying that this joke is the same would be like saying that every joke about Windows, or every joke about the fallacies of social interaction are the same.
... The first page of that webcomic was actually kinda amusing, though the presentation could use some work (and you misspelled "utmost").
edited 1st Sep '09 12:02:11 AM by Fawriel