You guys are thinking way too far into this. As was mentioned before on this board (I think quite possibly the only good answer here. sorry, Im a cynic), he is simply because he is. Why not? That is more the question to be answered here.
Staying truthful to the comic, he is simply the smartest man in the world, and simply chose to be a garbageman for the "excitement" or the "glamor" of the job. Why the hell not be a garbageman. Being an engineer closely ties to searching for answers to problems. What happens when you know all the answers, why go through the motions? (the first person to post for the money, i will e-slap, because you obviously are are in-duh-vidual).
Looking at the series, in S01E10, The Knack, he is the substitute doctor for Dilbert when Dilmom brings him in to be checked because he took apart the stereo, and used the components to build a Ham radio. The garbageman (in doctor disguise still) mentions the "EEG" machine is broken, at which point the episode shows Dilbert intuitively fixing the machine, then subsequently turning it into a TV tuner. After the Dilfamily leaves, the garbageman disposes of the disguise, and takes off in the garbage truck. The show paints the garbageman's role as more of an omniscient (all-knowing, for said in-duh-viduals) being, somewhat of a protector of existence, who has taken a particular interest in Dilbert (quite possibly another implicit religious reference, painting Dilbert as some sort of messiah or at least key to the maintenance of existence (again, as seen in The Knack, where he single handedly saves all technology, which he had previously destroyed in the episode, when he lost the Knack).
One way or another, the real existence of the garbageman will most likely never be revealed to any of us, just as the name of Point-Haired-Boss (whose name, quite possibly in similar fashion to the garbageman, has been purposefully omitted to give readers / viewers a closer link to their own boss. All we can really do is draw conclusions about his existence, but until Scott Adams intentionally gives us the garbageman's purpose, we all shall never know the exact truth (hell, he might not know either).
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