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It's a way for the company to show that it appreciates the restraint the employees have shown over the past year in not "going postal" despite the !$%*!$%*!$%*! of their jobs. Such incidents are bad for both the public image and profitability of the company so it decides to celebrate its good fortune. Employees are rewarded with cheap food and the lunch hour might even get extended by a few minutes while the company is distracted by the joy of the party.
Pic Three: I guess that is because as it becomes harder to appreciate Wally, he will be banned from the coffee machines and so he wants to enjoy the coffee to the fullest while his freedom lasts :D