Oh Lord, she’s what, 4? Children don’t have that kind of thought capacity, and you can’t associate that kind of responsibility or blame to them. Those kinds of responses, if said to the child, are LITERALLY the seeds of mental illnesses.
Panel #1, that look is pure love. I have lost a number of pets in my life, and have been with each of them at the end to see that look, as all good pet parents should want to be. To see that love, to tell them they were good and true pets, and to hold their head as they go to their rest. It’s the least we can do in gratitude.
It’s different to scold her for something she knows she did wrong, versus traumatizing her with “You killed the dog!”