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As with a lot of things on Twitter, its author has a community of followers who share his experience and education and who were amused by it because it satirises a context that has real meaning for them. Complaining that it isn't relevant to you is missing the point by a few miles.
If somebody posted it on the memes thread, they'd be justifiably slaughtered. I found it mildly amusing, so I wouldn't personally post it in this thread but I'm not going to carp now it's here.
It's about as funny as those made up poems by kids where they go off colour at the end. As in, not at all funny.