How is the dead lady going to forgive him? What makes you think she wants to? If I was in her shoes I surely wouldn't. I find it interesting that believers can take statements made in the bible and extrapolate them to the extreme to make them fit what they want to believe. Why don't you do this with the rapist's words? How do you know he didn't repent?
And it seems to be real easy to talk about forgiving someone when you are not the one that has been murdered. Of course statistics are impossible in this situation, but do you really think if it was possible to poll people who were murdered that any of them would forgive? I seriously doubt it.
I personally think this is a simple cartoon that emphasizes the ridiculousness of "accepting christ". An eye for an eye makes much more sense.