Lewis argues that the speaker uses "the vocabulary of animal husbandry"  to describe the Irish. He suggests some recipes for preparing this delicious new meat, and he feels sure that innovative cooks will be quick to generate more.
Fifthly, This food would likewise bring great custom to taverns; where the vintners will certainly be so prudent as to procure the best receipts for dressing it to perfection, and consequently have their houses frequented by all the fine gentlemen, who justly value themselves upon their knowledge in good eating: and a skilful cook, who understands how to oblige his guests, will contrive to make it as expensive as they please.
I do therefore humbly offer it to public consideration that of the hundred and twenty thousand children already computed, twenty thousand may be reserved for breed, whereof only one-fourth part to be males; which is more than we allow to sheep, black cattle or swine; and my reason is, that these children are seldom the fruits of marriage, a circumstance not much regarded by our savages, therefore one male will be sufficient to serve four females.
This topic is relatable as this is a social issue that plagues many countries in the present age. Or if, by any accident, while his wife lies in with one child, he should get a second upon the body of another woman, he might dispose of the fattest of the two, and that would help to breed up the other.
Secondly, The poorer tenants will have something valuable of their own, which by law may be made liable to distress and help to pay their landlord's rent, their corn and cattle being already seized, and money a thing unknown.
I believe, indeed, we shall carry it farther, and not confine our luxury only to the eating of children; for I happened to peep the other day into a large assembly [Parliament] not far from Westminster-hall, and I found them roasting a great fat fellow, [Walpole again] For my own part, I had not the least inclination to a slice of him; but, if I guessed right, four or five of the company had a devilish mind to be at him.
Baker points out the similarity between both authors' tones and use of irony.