In the first panel both are, somewhat vapidly, disagreeing based on their respective perspectives on objective reality (vapid because they both fail to see that it very clearly is a curled up sperm!)

In the second panel, one has broken with reality and the other is unwavering in their obsession with an out of scope issue. Meanwhile, the third: the artist or the viewer that shares neither perspective, is alienated because the plainly visible sperm doesn’t even matter anymore.

It’s not about whether they agree about anything. It’s about sperm.