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(Historical Notes: …like, here.  Look at this one.  You can find hundreds of drawing out there with female characters in outfits or lack thereof basically the exact same as this.  If the only intrinsically funny thing about Layla wearing this is the fact that Layla wouldn’t usually wear this, whatever comedy is there gets muted by the fact that five minutes on any anime imageboard can make this feel VERY usual.  The only actual JOKES are Layla and Tabitha’s dialog, plus the fact that Tabitha’s costume actually IS a joke because she’s dressed as The Stig from Top Gear.  There ought to be SOMETHING funny happening up in the main two-thirds of the comic, not just crammed into the corner as an afterthought…)