Lol... yes, a dad with kids is likely just as safe but both my girls are much more comfortable approaching a mom. Plus, moms are usually better at making kids feel better... it's our gift
To clarify, a mom with kids is option B. In Disneyland, it really isn't an issue as there are CMs everywhere you look but in other places, employees aren't always as easy to find (thinking walking down a busy street in a large city). Rather than wandering around getting more lost trying to find an elusive employee, it's best to flag down someone you can almost guarantee is safe... and for us, that means someone else with kids as they can sympathize and know what both the child and the parent are going through and know what to do to calm the child down... hopefully
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Oh, and my dh would have no idea what to do with a strange child who walked up to him saying he was lost. Well, he would know what to do, technically, but the last thing he would want is to be walking around with a missing child. It's really sad but people view a strange man with a lost child completely different than a strange mom with a lost child.