Maybe, but just Maybe... It's also the part that David wrote "tarded" as "Subject".
George answered so it became "Re:tarded", and then "dneck" -> "Re:dneck".
Clever...-ish, but maybe not all that funny. But that's all I could figure out after investigating why this would be a funny picture.
Sorry for any bad Engrish, it's not my nativie language.