The point is that /anyone/ is being compared to a dog, that the whole relationship is being compared as such. It's demeaning and is pretty much a slight, ironically enough (albeit directed towards the manager in this occasion)

The entire point of comparison is to be able to point out similarities between two different things.

If you ignore the specific similarities being pointed out (learning and training work similar in different mammals), and you instead focus on the most offensive differences you can think of (dogs are lesser intelligent creatures than man), then of course you can find a way to be offended.

But doing so is optional, FYI. And counterproductive to an interesting conversation as well.

You don’t find Pavlov’s manager the least bit humorous?