The pudgy accountant has assumed the Weaver Stance so I'm going to assume he's had some training. The assailant wearing the tactical vest is holding two assault weapons which shows he clearly has not -- you need a free hand to charge your weapon so, as shown, those weapons are effectively unloaded. Additionally, it is nearly impossible to fire an AR single handed with any kind of accuracy -- most of the rounds will end up in the ceiling. And not even Rambo could fire two ARs simultaneously as implied in the cartoon.
So you have a trained individual with the drop on a clearly untrained individual who bought some fatigues and MOLLE Gear from "Cheaper than Dirt.com" holding two un-charged weapons. The advantage in this situation is CLEARLY to the man with the handgun. Having two-day beard growth, fatigues and MOLLE Gear may make him appear "tough" -- but he clearly is an idiot.
I'm not sure what Mr Tomorrow is implying about CPA's but I've known quite a few in my professional life and, on the whole, they are as physically fit, mentally alert, and quick thinking as anyone else in the population. I certainly wouldn't want to face down a trained, armed CPA, would you?
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