Reality is more brutal than jokes. My previous company also tried a "salary reduction for all employees to get through tough times," but the next year, the boss bought a house in Shenzhen outright for his son. The only difference is, that accountant wasn't the wife of a long-time employee, but the boss's mistress.

The scariest part of this joke isn't the twist, but in reality, after many companies "reduce salaries to get through tough times," the boss indeed didn't die, but employees realize that there is still money in the account—not 8 million, but 80 million.