I get where they're going with this, and am personally a big fan of easy-to-make comfort food. But who thought it was a good idea to call it that?
I think it's because it was a dish that was easy to make, could be made in bulk to feed a lot of people, and you could bring it to a funeral as a potluck sort of thing - comfort food.
I don't know how to say this without sounding like a moron, but all of the best funerals I've been to have been ones with great potlucks - you get good food & you get people together to talked about your family member or friend who passed away, it turns into a great last memory of them where you get together & eat comfort food & share memories about the deceased.
On that tangent, I remember seeing a video back in grade school about a guy who died from AIDS. He knew he was dying in advance, so he planned this huge party for his funeral - brought in all of his favorite foods & setup dozens of televisions with pre-recorded video messages & video clips from his time with his family & friends. It was super cool...I definitely don't want to have a sad funeral; not meaning to be narcissistic here, but I want people to celebrate my life, not get all mopey about it. Had a good run, peace out! lol.