The Beagle is an ideal atheist. He's smart, even tempered, rational and kind. Dog-matic is a naive, child-like robot who blindly recites the tenets of his pastor. While it is unfair to pit such a well-versed and real character against a stereotype of fundamentalist stupidity, the points the comic makes are still valid. At least the two characters get along, which is nice to see.
Perhaps most important to the medium, Dog-matic & The Beagle is drawn well. It has that old-school Disney look that I miss in today's animation. There is a lot to like here, but I worry that this is only intended to preach to the atheist choir. If Cole and Smith expect this comic to convert believers, they may want to shift to a more realistic depiction of them. Their arguments may be weak, but they aren't as weak-minded as Dog-matic.