I also find it rather… interesting… that this comic reframes Dr Pulaski as the offended party, rather than Data, as it was in the original. I do sure wonder if there’s anything about Dr Pulaski that a certain segment of the population would identify as emotional and irrational.
The other party in the discussion is a robot
He is an android with a positronic network, that has displayed on numerous occasions the capacity to feel. The linked video is one example.
Does OP or general audience of the meme know this?
Do they need to? In the image, he just appears to be a human dressed weirdly.
If you don’t know any further context you’d think the other person is an unemotional robot, which works for the meme.