The joke here is that both Takao and Unicorn share the same VA. Unicorn in this strip talks in deep voice like Takao while Takao speaks Unicorn's way of talking manner.

XenoR07 said:

The joke here is that both Takao and Unicorn share the same VA. Unicorn in this strip talks in deep voice like Takao while Takao speaks Unicorn's way of talking manner.

I giggled like a creep just by imagining this

Also, should we put the Actress name (Kakuma Ai)?