You've got a point, this is like the buddhist idea that without suffering, there's also no joy. However, the "fuck you" in that context is said to managers, bosses, employers and overseers. Adams, as a mass-market artist, will have trouble if he says "fuck you" to his audience. They're only indirectly his employers. As the audience notes, email feedback was key in "Dilbert's" early evolution and success. If Adams says "fuck you" to his audience, they have a means to say "fuck you" to him in return.
Indeed but the point is as an "artist", once you reach a certain point of financial independence, you can afford to take that risk by saying things you believe to be true but that might alienate your audience. It's a lot harder with only $50 in the bank.