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First of all, not all manhole covers are round. Some can be square-shaped.
Second, I believe most manhole covers are round because of the simple matter of physics.
See, the easiest way to create a hole is to drill one, using a tool that employs centrifugal motion to propel the boring (as in "drilling," not as in "lacking interest) mechanism into the surface into which the hole is placed. A pointed tube with a raised upwards inclining edge is the perfect tool for this because the inclined upwards edge pushes the detrius created up and out of the hole. This upraised edge acts as a lever, one of the most simple and efficient machines described by physicists. Centrifugal motion inscribes a circle; thus, the opening of th3 hole will be round as opposed to oblong or square. (I also forgot to mention that to get the maximum amount of work out of your boring tool, the more surface area applied to the surface of the tunnel's walls, the better.
As a whole, governments hate to waste money on materialsm and it just makes more sense to cover a round hole with a circle than, say, with a rhombus because the rhombus will have unnecessary hang over of material on a circular opening.
OR--
My answer is 42.
for which we are thankful