I love it when the first objection to an argument is the opposite extreme. Sure, the art for a comedy strip need not be fabulous, but Danbooru has a quality expectation nonetheless. And the quality of this one has been considered questionable, so don't bother trying to defend this (or any) post on grounds that this is a comedy strip. Which is not a sufficient justification for approval despite bad artwork. Certainly many posts, even entire pools, have been allowed a place on Danbooru for certain values such as hilarity, heart-warming context or such. But basic logic should tell you that having such values doesn't make it fit for Danbooru. It should have enough of those values as well as having at least acceptable quality.
Notice that I didn't talk about this post in particular, so don't bother trying to criticize (or attack) me regarding this image. I'm just summarizing why there has been all this flagging going on, and why anyone trying to appeal should defend the art quality instead of making appeals like "this is funny so it deserves to be on Danbooru". Come on, it only shows you didn't even read the upload policy or didn't understand it properly.