Q:
Is it harder or easier to make fun of the workplace in a down market when people are clinging to whatever jobs they have?

A:
It's much easier for me. My job is a little like an undertaker's if there's a big bus crash. It's bad for society; it's bad for the people on the bus.

Bad news in the economy kind of turns people toward "Dilbert." They like an outlet. My hardest times were during the dot-com bubble.

Q:
Why?

A:
I couldn't get anyone to complain. And people would write to me and say, "I think that you're being too cynical."

Q:
Really, they were like: "Work? We're all becoming millionaires!"

A:
Yeah. "All we do is show up and we're millionaires. What's not to like?"

http://www.salon.com/tech/feature/2002/10/21/dilbert/index.html