Where does that say Jesus was a friend of sinners? If we believe this verse teaches he was a friend of sinners should we also believe he was a glutton and a winebibber? Just trying to be honest to the text...
He's the Friend of the [b]repentant sinner[/b].
"...I am not come to call the righteous, but sinners to repentance..." (MATT 9:13)
"He was numbered with the transgressors; and he bare the sin of many, and made intercession for the transgressors." (ISAIAH 53:12)
"He that covereth a transgression seeketh love; but he that repeateth a matter separateth [very] friends." (PRO 7:19)
"And [one] shall say unto him, What [are] these wounds in thine hands? Then he shall answer, [Those] with which I was wounded [in] the house of my friends." (ZACH 13:6)
"And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations." (LUKE 16:9)
"Greater love hath no man than this, that a man lay down his life for his friends. Ye are my friends, if ye do whatsoever I command you. Henceforth I call you not servants; for the servant knoweth not what his lord doeth: but I have called you friends; for all things that I have heard of my Father I have made known unto you." (JOHN 15:13)
If we read the entire passage, and keep it in context, it shouldn't be hard to understand the contrast Jesus makes between John and Himself. John is a repentent sinner preaching to repentent sinners, mourning in the wilderness, wearing uncomfortable camel hair (sackcloth), preaching repentence, awaiting the Deliverer's advent. He eats wild foods, drinks water, and won't enjoy the delicacies of the world.
Jesus wears a more noble (and expensive) garment "without seam". He is the Comforter. He enjoys good foods and good wines with thanksgiving. Where John brought a spirit of sorrow, Jesus was the Spirit of rejoicing - God walked among men, what better reason to rejoice!
Jesus isn't denying He enjoyed the foods, wines, or honours placed before Him - He's pointing His glorious spotlight on those who "had the spirit of (their) father, the devil", the "arch-accuser", who would turn his righteous enjoyment (via thanksgiving) of the "good things of this life" into "gluttony and (winebibbing)" - just like they malign John's righteous mourning into devil possession.
"And the Lord said, Whereunto then shall I liken the men of this generation? and to what are they like? They are like unto children sitting in the marketplace, and calling one to another, and saying, We have piped unto you, and ye have not danced; we have mourned to you, and ye have not wept. For John the Baptist came neither eating bread nor drinking wine; and ye say, He hath a devil. The Son of man is come eating and drinking; and ye say, Behold a gluttonous man, and a winebibber, a friend of publicans and sinners! But wisdom is justified of all her children." (LUKE 7:33-35)