This is ex Microserfs saying "we wanted something whimsical and approachable for Microsoft Bob" without acknowledging that Microsoft Bob was an unflushed bowel movement of a program and that Microsoft included it in Win95 because they had it, not because they needed it. See also: Clippy.
There are fonts designed to be approachable and friendly that weren't mouse-traced by a dude attempting to give voice to Clippy the St. Bernard - Lint McCree and Chalkboard come to mind - that would have accomplished everything Microsoft wanted with Bob and, later, Win95. But Microsoft didn't include those. Comic Sans? Comic Sans MS is a fuckin' websafe font. Microsoft leveraged Comic Sans every bit as much as they leveraged Internet Explorer because if you're looking for something approachable in the pulldown of Word, your choices are serif formality, sans-serif formality or diapershit Comic Sans. Thus, the world gets covered in diapershit when, if they'd just shown a little more care and concern, we'd have something non-hideous.
The people who defend Comic Sans as approachable tend to be the ones who think this is a choice, not a cry for help: