EA could have marketed ME2 for the PS3 as a "GoTY Edition" due to the inclusion of all DLC. The comic, while nice for those who actually missed the first game, does strike me as more of something that could have been a digital download, but with all the extra space on the BD, why not just throw it on the disk.
No reason for it to show up on Xbox or PC though since those players have presumably already played ME1.
The GoTY marketing strategy has worked in the past for many titles in drawing out more full priced sales on previously released games. RE5 Gold Edition, Fallout 3, Arkham Asylum, etc. off the top of my head. Of course, these dropped in price faster than the original releases, but publishers and retailers were still able to get more full priced sales on these titles.
Still, $60 for ME2, even with the additional content is a bit much considering the Xbox version currently runs for less than $20 and the PC version was going for as low as $10 less than one year after initial release.
