Well I would say that Wally is a true pragmatist, whilst Dilbert is an eternal optimist - despite the reality of his actions never meeting his expectations. Wally has learnt his lessons unlike Dilbert.

It's kind of the cliche of work smart not hard. Easier said then done but the sentiment being to elevate your status whilst simultaneously reducing your actual deliverables (or delegating them elsewhere) - isn't that ultimately the goal of career progression. Is there anyone that does less actual "work" than a CEO.