I guess Remilia got over being dead from that earlier comic.
Gag-a-day comics rarely have any continuity.
Or alternately, Remi was just pulling a prank in the earlier comic, as she seems to like doing that in setz' works. (see "Iku in Remi's dress" and the quiz show one)
Maybe she should've gotten one with a scrolling background on the inside.
And a shirt with spots that move with the background. Then she could run a hotel... Although she'd run into problems with fairies. And it turns out the hotel is made of marshmallow mix instead of cement. If anyone gets the reference I'd be surprised