This whole poem is built on the speaker's ironically casual tone. Contemplating suicide with a world-weary air, this speaker suggests that staying alive is really just the path of least resistance. Suicide, to them, isn't so much a horror as a bother.
If readers were given a sealed envelope and told it contains a poem about suicide, they'd be likely to predict something pretty grim: a tale of deep misery, perhaps some heartbreak or tragedy, a farewell or two to loved ones, maybe a few worries about what might come after death. (Not for nothing is the most famous piece of suicide poetry Hamlet's "To be, or not to be" speech.) They'd be pretty surprised if they opened that envelope and found this poem instead.
"Resumé," then, is all about undercutting readers' expectations—something it does in the space of about three words. The first few lines of the poem set up a pattern of ludicrous understatement that catches readers off guard: "acids," for instance, do things a lot worse than merely "stain[ing]" you. All that absurdity softens readers up to laugh at the closing punchline: "You might as well live."
The ironic presentation of suicide here suggests that this poem's witty author doesn't have much time for people who take themselves and their lives too seriously. In this poem's eyes, life might be a pain sometimes—but it's certainly not as big a pain as death.
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