I will give the short version of this explanation, other people can come up with a fuller version if they like.
It's the finals of a high-stakes Magic the Gathering tournament. Player A has won Round 1 by using the card in the meme, "Borborygmos Enraged". Specifically, they used the last line of the card, "Discard a land card: Borborygmos Enraged deals 3 damage to target creature or player", by discarding a whole bunch of land cards and dealing a whole bunch of damage to Player B.
After the first round of a Magic tournament game, each player has the opportunity to swap cards between their main deck and their side deck. Most players use their main deck for a general-purpose game, and then fill their side deck with things that specifically counteract whatever their opponent is doing.
At this particular tournament, Player B had a card in their side deck called "Pithing Needle". To simplify the text of Pithing Needle, it basically says "When you play Pithing Needle, name any card. Abilities of the named card can't be activated." Player B swaps several copies of Pithing Needle into their main deck.
In Round 2 of the tournament, Player B plays Pithing Needle early in the game, and names "Borborygmos". What he wants to happen is that, if Player A plays Borborygmos Enraged, the Pithing Needle will prevent Player A from activating the ability to discard a whole bunch of land cards and deal a whole bunch of damage to Player B.
Player A, being a sneaky bastard, notices that Player B didn't say "Borborygmos Enraged" when he played Pithing Needle. He said "Borborygmos". Player A also remembers that "Borborygmos Enraged" (originally released in 2013) is the second card that features the character Borborygmos, and that there was a card released in 2006 that was simply called "Borborygmos".
Player A therefore goes ahead with his game plan completely unaffected by the Pithing Needle. He plays Borborygmos Enraged, discards a bunch of land cards, and deals a whole bunch of damage to Player B.
Player B, of course, objects to this, saying that the Pithing Needle prevents the damage. Player A points out that the Pithing Needle is not preventing him from activating the abilities of "Borborygmos Enraged" from 2013, it is preventing him from activating the abilities of "Borborygmos" from 2006.
Both players are fully aware that Player B was talking about "Borborygmos Enraged" when he played the Pithing Needle, but because Player B never said the word "Enraged", the tournament judge rules in Player A's favour. The Pithing Needle is ignored, the damage from Borborygmos Enraged goes through, and Player A wins the tournament.
Everyone hates this and Wizards of the Coast implement an official "close enough is good enough" policy for any "name a card" card in tournaments.
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