It is the guns, therefore, who have had the last laugh — only the guns who triumph. To reference the title of the poem, Wilfred describes the weapons getting the last laugh at the end of each stanza.
The soldier could still be a young boy who has lied about his age to get into the army. The third soldier who is in love calls for his partner but he only ends up kissing the mud instead of the girl which is very ironic and parody of a romantic gesture is shown here.
Owen uses personification and onomatopoeia in this stanza also as the weapon taunts the young soldier.
The attitude of the person or narrator in the poem towards the irony that she or he had experienced is sad but keeps steadfast to survive. Machine-guns chuckled,-Tut-tut!
The second stanza takes a different soldier — one who calls out to his family at the moment of his death, to no avail.
Communication, either aloud or in the heart, with God.