While the charges of whining/evil has a whiff of truth to them, this is just example #1001 that Microsoft and humor should be kept at a very safe distance from each other.
As a Googler I found this pretty funny myself. Most people won't even understand it without explanation, and those that do are likely the right sort to also find the decade old event it's a play off. I doubt too many people are going to take the wrong message away from this.
It's nice to see people are still allowed to have fun with their products.