>>12355568Yeah, it's just a funny floating head, the designer just chose to take it in the yukkuri direction deliberately as a nod to people who'd get the in-joke.
It's still hilarious regardless if it's a yukkuri reference or not. Do I appreciate them getting recognized all these years later? Sure. But it's not necessarily why it's inherently funny - I mean, the reason the original yukkuri heads became a meme was just because giant disembodied happy heads are funny as a concept.