is closed eyes not pupils. It seems to me he was closing his eyes. Like Orphan Annie, Dilbert has white pupils. The eyes are visable to make an effect of closed eyes. Hard to tell if the glasses were white as they always are. It adds more credibility to the joke, and is almost like closing his eyes and trying to talk to God to take him out of the world now. Notice the PHB still playing "Good Cop" and offering Dilbert a stick of gum, totally igoring the effect his "Good Cop" routine has had on Dilbert. :)