I've never heard about comfort food before I got to know Anglo culture better (way better, not when I started to learn English). I still find the concept funny.
Wikipee says:
>Comfort food is food that provides a nostalgic or sentimental value to someone, and may be characterized by its high caloric nature, high carbohydrate level, or simple preparation. The nostalgia may be specific to an individual, or it may apply to a specific culture.
Along of this and that junk was posted ITT, I can also say that better quality of luncheon meat fried, or breaded parizer (with french fries and pickles) has similar "quality" for me, with kinda nostalgic feeling. Pleasant taste with high sodium. I eat them rarely, I rather have real meat.