Of course, the obvious questions are, "Why can't this track be heard in the game?" and "What was this piece intended for?"
The first question is a bit easier to answer. Like many of the "mysteries" that can be found in FFVII's programming, this MIDI is most likely an artifact from the game's production. Of course, the piece was meant to be left out of the finished game, but it seems as if Square's programmers left it in, probably by accident.
As for the intended purpose of this track, I noticed that it sounded similar to "Descendant of Shinobi" and "Materia Mountain". These two pieces are strongly associated with Yuffie, and can be heard during scenes where she plays a major role. Perhaps "COMICAL.mid" was meant for a scene with Yuffie that was later scrapped?
A second possibility is that this piece is meant to be included in a humorous scene, with or without Yuffie. The name of the MIDI file, as well as the lighthearted tone, lend itself to this possibility.
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