The reason the comic isn't funny is because the author and artist wanted to express his 'rage' towards Nintendo rather than to make a funny comic.
This is something I've picked in not just web comics but comedy in general. Sometimes comedians and writers let their personal feelings rule over their works, and sometimes it just ruins the joke.
In other words, there's a difference between making a witty observation and making a statement.
Scott chose to make a statement and tried to disguise it as humor.
On another note, am I the ONLY one annoyed at his art style? He overuses the same comedic expressions (HUGE eyes with maniac grins and such). It doesn't matter which character he is drawing, the expression is the same.