I wouldn't call it a comic, but I'd say it's art. Art usually has some unique and often cornball explanation behind it, and if there is none, it usually is 'You decide.' Given that the four squares are black, it could be - darkness, ad infinitum, blindness, social commentary on something, along those lines.
Seeing this image makes me think of a drunk thickly-accented dude from France, with a half-empty beer bottle in his hand, trying to tell me this crazy dream he had about flying letter X's with bat-wings fighting meatball submarines and the disembodied head of Duke of York somewhere in there.
"And then one night, I created zis!"
At which point, I lol'd muchly.
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