From Salon's Letters section, in response to the latest God-Man installment. Clockwork Smurf (?) says:
I don't think God Man has ever been depicted as specifically Christian (the old testiment refernce aside) but more a symbol of the notion of condenseing the devine into human terms, and of human interpretations of events.
I don't think he's even meant to specifically serve as a "flying spagetti monster" lampooning the idea of divinity, but more a lampooning of man's desire to fit divinity into a small prescribed cosmic place.
Of course, that's just my opinion on the subject.
UPDATE: Thanks to alert readers, I now understand the Flying Spaghetti Monster reference.