(From Hayashi's Red Colored Elegy.) No wall. No floor. No horizon. No depth.
In the first panel the bed sits at a 45 degree angle and simulates depth. Ichiro smokes and the smoke curves around his body -- another sign of depth. In the second panel he moves to the bed and lies down on the floor to speak to Sachiko. Or is he hanging from the ceiling to speak to Sachiko? The smoke travels down-panel and is presumably curving upward as smoke is wont to do. It's as if we've effortlessly shifted to a bird's-eye view. The second panel defies delimited space. All it takes is smoke with a mind of it own to stretch the size of the room out of whack.
I'm like Said the Gramophone only with panels!