Sarcast

The "other speaker" may be the sarcast's present interlocutor, an absent third person, or a conventional attitude.

In other words, sarcasm is absolute because the sarcast perceives “two versions of reality”.

The sarcast's perspective is that of the know-it-all wiseguy, who rolls his eyes while he mouths the lines of his 'role,' demonstrating that he appreciates their absurdity.