While he alludes to "writing" in his resignition, keep in mind that the forums have been the backbone of the "front page" content since around 2002 or so. The forums are the source of the vast majority of Photoshop Phridays and Comedy Goldmines, the two reoccuring features that seem to attract the most viewers to the front page, as well as several other popular reoccuring features (such as Weekend Web and the MMO Roundup).
The forums are not free - a basic account costs $10, plus an extra $10 for "platinum" (PM and search capabilities), with additonal goodies (archives access, custom avatars, etc) available for similar down payments.
The people posting on the shithole that is the modern Something Awful Forums wouldn't believe this, but back when Lowtax only wrote the front page and stayed the fuck off the forums, the forums were a really up-and-coming place. Better conversation than your average forum, funnier people than the fark crowd, and moderation that wouldn't fly off the hook at you for posting something off-color. They were the birthplace of the infamous "All Your Base" video, as well as the off-color "tribute.wmv" (footage of the September 11th attacks set to the Benny Goodman theme).
Then Lowtax showed up, and the place became a fucking pit of sycophants who cling to memories of the glory days that they don't even personally possess, and believe said memories are still real and valid. They still believe their forum is "the smartest userbase on the internet", when in all actuality it's a group of stodgy, centrist nerds who are a bit dumber than slashdot, a bit less funny than 4chan, a bit less friendly than Gaia or GameFAQs, and a lot more pretentious than fark. It used to be a forum you'd go to to have a good time. Now it's a forum you go to when you have a question about Windows Vista and are too lazy to register for a technical forum, or if you're one of those folk who really really wants to be the first to post about a shitty over-hyped Hollywood blockbuster, so the megathread will be in your name and you, yes you, will be an internet superstar.
Predictably, most of the people who provided clever insight or just plain humor are all long gone, or banned. The Something Awful Forums are now just another way for dull 18-24 year olds to celebrate themselves and the mainstream top 40 Entertainment Weekly Approved songs, movies, and ideals they so feverishly cling to, while cattishly attacking anybody who dares steer the discussion into anything approaching the direction of thought. At one time, this was solely intended as irony, much like Lowtax's portrayal of an embittered, stodgy, conservative Midwestern hick. Modern "Goons" (as forums users call themselves) seem to have missed the joke at some point, and are now everything that Something Awful once mocked. The dull, the drab, the - pretentious as this sounds, or not - un-enlightened, unwashed masses.
Maybe without Lowtax to forcefully implement his heavy-handed notion of TEH FUNNY (remember, Jeff K was doing that schtick long before it became a bannable offense in Goonland), the forums will slowly regain their former relevance. But Fragmaster (Lowtax's cherry-picked replacement) will have to understand that sometimes, especially when it comes to moderation, less is more.