Most people interpret this strip as a look inside le pingouin's head from the 121009. Not me though. This is clearly an impostor taking the clearly original work done by the real creator and adding in his own filthy bias. Note how le pingouin appears to be addressing Madame directly, without recourse to dialogue.
Controversial as interpeting this strip may be, it was undeniably one that really sparked the academic discourse which continues to this day.