Squidward in canon has very similar tastes to SpongeBob's grandmother, and they are good friends. And Grandma's tastes might be why SpongeBob loves Squidward so much.
It's so wholesome I can't...
LGBT ppl: *makes joke about straight ppl*
Me: *laughs*
announcer: INTRUDER ALERT. RED SPY IS IN THE BASE
LGBT ppl: A RED SPY IS IN THE BASE!?
announcer: PROTECT THE BRIEFCASE!
LGBT ppl: WE NEED TO PROTECT THE BRIEF CASE!
LGBT ppl: 1,1,1, uhh... 1!
me: INCOMIIIIINNGGGGGGGGG