That's freaky. But, upon googling the image, I now can see the edges. He's definitely not on the floor.
Where'd you learn that?
So, after doing a little research (I'm in an edit now), it appears that it's not his master's coffin. I've found one source that claims that the notion that the dog is sitting on a coffin is, in fact, not true:
http://www.erikoest.dk/nipper.htm (once you get to that page, search for the word "coffin" and you'll see why I'm now disinclined to believe that it's a coffin).
However, it's understandable that the rumor might persist as there's an alternate name for the painting. Instead of being titled, "His Master's Voice," some claim that the painting is actually named, "His Late Master's Voice." The original name of the painting was "Dog looking at and listening to a Phonograph."
The other thing that's interesting that I learned in my brief research was that the original painting showed a wax cylinder, not a phonograph, and that, if you think about it, makes a lot more sense. When the wax cylinder machines were popular, they often included a kit that allowed you to make your own recordings. The cylinders were wax after all. And that makes it fairly plausible that Nipper's owner might have made a recording.
But, the painter updated his painting to a Victrola, keeping up with the changing technology, but then it becomes a question of how likely would it have been to have made a lacquer 78 that might have his master's voice on it? Just something to think about. If you have a spare minute or two.