Given their (lack of) luck over the entirety of the mission I think they just found the one single chunk of naturally occurring tempered Titanium-Tungsten alloy in the entire solar system to pound their hammer against.
Seriously though, compacted ice can be surprisingly hard. Water ice can reach around
60MPa on Earth, and if my physics and chemistry teachers didn't lie to me, ice changes into several configurations depending on the circumstances which vastly impacts its physical properties. It's a hot mess if memory serves right. So who knows what kind of freaky space ice is sitting in/on comets.
Anyway, Philae only came with a 2MPa hammer. Sucks for the team, but still, that was a discovery in itself. Comets can be hard. Noted.