>>26699601What the rude gentleman means to say is that to understand the "joke", one only needs to watch the episode of Dragon Ball Z: Abridged in which the villain known as "Cell" achieves his Perfect form. Upon doing so, he sings the song featured in the Original Poster's post.
Therefore, humor is intended to be derived from the Pokemon in the picture and the aforementioned villain having similarities. Quite the shitpost, if I do say so myself.