Carlson, whose Fox News network has rejoiced in their rival's efforts, was optimistic about the demise of CNN+.
The streaming service began on March 29 and ended on Thursday - less than a month after its launch.
Internal estimates suggested two other "buckets" of potential viewers: 24 million "news and non-fiction SVOD (subscription video on demand) fans," and 36 million "global news consumers." Carlson mockingly read the figures aloud.
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"So think about those numbers for a second," he said. "CNN convinced itself it had 29 million super fans.
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"That's even less plausible than 81 million votes in a presidential election."
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Biden garnered 81 million votes in November 2020 - the biggest number in US election history. Donald Trump won 74 million - which also exceeded the previous record of 69.4 million, set by Barack Obama in 2008.
Carlson added: "And it turned out to be completely disconnected from reality.
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"In the end, CNN+ got about 10,000 viewers. Why? Because people don't really wanna pay to watch that crap, to be called bigots or learn about trans-senior citizens.
"It has nothing to do with their lives. They know for a fact they won't improve them."
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CNN plowed $300 million into the venture, but the new leaders who took over when parent company Warner Media fused with Discovery had a pessimistic view of their efforts.
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Carlson on Friday discussed an Axios report stating executives believed they could tap into 29 million "CNN super fans" who would be ready to pay the $5.99 monthly fee for the service.
Carlson then praised controversial podcast host Joe Rogan and said that his success - he is the most-listened talk show host on Spotify - was proof of what people wanted.
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Carlson said Rogan was famous "because he's interesting and he's curious, and he notices the world changing all around him and wants to know what the hell's going on."
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He also teased Spotify's multimillion-dollar deal with the Obamas, which the former president and his wife ended last week, unhappy with the limitations Spotify placed on them.
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"The company that employs Joe Rogan, the streaming service Spotify - and you may not have seen this story – had to offload the Obamas to whom they had paid millions and millions of dollars," said Carlson.
"Why? Because nobody wanted to watch the Obamas, either. "Because they had nothing to say. Because they're banal. They're not interesting in any way."
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