Dilbert has a near-death experience at a gas station, and finds that the afterlife is exactly like the office. Meanwhile, a group listening to a multi-level marketing speech become hypnotized, and through a bizarre accident caused by a crashing space shuttle and the birthday kit create a religion based on Wally.

Dilbert is assigned to create a digital work of art. The result, the "Blue Duck," ends up appealing to the lowest common denominator of society and destroys the value and popularity of classic artworks.

Dilbert is arrested and sent to jail after the boss frames him for a fatal traffic accident that kills multiple nobel prize winners. Once inside, he applies his knowledge of mathematics and engineering to prison life and takes over his cell block.