As much as Nintendo can be the butt of everyone's jokes for some of their insane business decisions, you can't argue with the fact that they make (some of) the best games in the world and have for two decades now. As much as the PS2 and Xbox have in the way of cool gaming entertainment - GTA, Halo, Devil May Cry etc. they'll still NEVER have Super Mario.
I think it's just human nature to want something you can't have, and in the case of these two current gen systems, putting a Super Mario game into their disc drives and playing it, would be the most illicit thing they could possibly ever do. They want to do it so much that they're willing to be completely honest with each other and admit that the blockbuster games they can play, just aren't as good as Super Mario. But is that really true, or is it just a matter of desperately wanting what you can never have? As the saying goes "The grass is always greener on the other side of the fence..."
Ultimately this comic strip was really just giving a voice to all of the "cool" kids who left Nintendo behind in favor of the Xbox or PS2 and were playing all of these games like Halo and GTA, but in the back of their hearts, they were kind of sad that they wouldn't be able to play Super Mario on these systems. It's fun to be "grown up" and "mature" (especially when you're all of 12) but sometimes we grow up too fast and realize that maybe it comes with a price.
On a final note, you'll notice the game "BC" mentioned. That was an Xbox game currently in production at the time I did the strip. It has since been cancelled. Oh sure, I could have pulled a George Lucas and released the "Special Edition Console Wars #2" and superimposed another game that everyone would know via some cool special FX, but I thought about it and that would involve extra work, so I left it in.