I had been having trouble remembering the meaning for 落ち (conclusion, punch line, etc.) since the provided mnemonic wasn’t working for me, but it just hit me: pratfalls. The canonical punch lines of slapstick comedy. You also see it all the time in anime: one character says something stupid, oblivious, or what have you, and the other characters fall over in exaggerated fashion. So there’s the punch line connection, and tying that to “conclusion” seems easy enough. I have a feeling I’ve missed this one in reviews for the last time.
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