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As Morrison points out, immediately after the "choking" panel, the laughter comes to an abrupt stop and the comic ends, presumably along with the Joker's pulse. What's even more significant is that this reading makes total sense with the themes of the story: The Killing Joke is all about Batman recognizing that he is trapped in an endless, self-destructive cycle with the Joker and doing something to stop it. At first he approaches the Joker and tries to reason with him, but this has the same effect as trying to reason with a freshly painted wall.

DC Comics

Right down to the stained gloves.

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By the end of the comic, the Joker himself tells Batman it's too late to stop the cycle and proves he's beyond redemption by seriously hurting Batman's friends ... so Batman breaks his fucking neck. It all fits. Alan Moore wrote the last Joker story (and the last Batman one, by extension, since he's a killer now), and no one noticed for 25 years. Even though the biggest clue was always right there in the title: The Killing Joke. Perfect.

Why It's Not True:

Only a day after this theory went viral, Rich Johnston of BleedingCool.com had the bright idea to check the comic's script to see what it said on the "choking" panel: