Well their E3 conference was the most entertaining. Sony and Microsoft are always too serious at their conferences and most of the jokes are bad.

I think some people in this thread are confusing funnest and funniest. I do think that Nintendo focuses more on fun than the other console makers/publishers...but this is obviously a very biased perspective. I think Nintendo focuses on good, clean fun...whereas some others prefer a more visceral, oftentimes violence-themed fun. It really is an odd question with no clear answer.

Bottom line...people are buying consoles to have fun. Those that have purchased a PS4 obviously think there is the most fun to be had on the Playstation platform, and therefore Sony is the funnest company. Same goes for Microsoft and its fanbase.

I wonder if the OP really meant "funniest," though.

I think a big reason why their conferences are so goofy is that they're still trying to market to the casuals and kids.

In this context, I don't see where you get that from.  "Casuals and kids" doesn't make sense at all in the context of their 2013 conference (not quite e3).

Almost as if Sony and Microsoft were much, much more than just a gaming company.

As far as the entertainment deparments, no one comes even close to Shu or Boyes.  Reggie is as vanilla as it gets. 

Clearly I was referring to the gaming divisions of Sony and Microsoft.

Reggie is vanilla? "My Body is Ready" Reggie? The Reggie that had a Smash-styled throwdown with Iwata at E3? Reggie, who told a fan that he would kick their ass at the Smash Invitiational? Seriously? Please.

In the end, it's a matter of perception. Some people view Nintendo as more fun, while others think the same about Sony or Microsoft. It's really not worth sarcastic retorts, as it doesn't even matter.