I know what you're saying...Really, Chris? This is just some weird she vs. him deal in which partners try to compromise for Valentine's. But, no, it's not about combining these things because beer and chocolate are [traditionally] masculine and feminine, historically, because, as ManMade often argues, those lines simply don't matter anymore. It's about things that taste good...I mean, think about it. The malt and chocolate combination go way back to the days of the phosphate and the soda shop, and microbrews have been creating chocolate stouts and porters for decades.
Beer can be every bit as complex as wine, and aches to be paired with food. Maggie Hoffman at Serious Eats has done an unbelievable job researching and matching fine chocolates and fine beers, and divides her beverages into three categories: malty, fruity and sour, and then actual dark and chocolate beers.