It's a joke about utilitarianism which has had it's ups and downs but is a philosophy that has some pretty powerful adherents in the tech CEO world, notably the whole effective altruist crowd that SBF came out of. There's the Parable of Felix from SMBC [0] coming at it from the other angle of one incredibly happy person skewing the utility equation to do awful things.

[0] https://www.smbc-comics.com/comics/20120403.gif