The meme says "IRS", so it's obviously intended to refer to America.
But outside of that context, they'd fucking deserve it for their shitty dark pattern UX trying to export American tipping culture into the civilised world. If people want to tip, they can do it using cash (so the money actually goes to the person you intended it to!). Or at most, there could be a little "tip" button in the corner somewhere that then takes you to a page like this. It shouldn't be shoved in our faces like this.
Also is there any way i can browse it for some time without making an acc ?
Oh gods this is the worst fucking thing about Instagram. As someone who never had an account there (in my case, less because of the privacy concerns and more just because I value photography more as an art form than the types of things Instagram encouraged, especially in its early days with the square-only limitation and heavy emphasis on filters), whenever I get sent a link to it, it's just the worst. It manages to somehow be even worse than TikTok is for un-signed-in users.
In principle, I actually support the idea of people running sites being able to support themselves financially through advertising. I just don’t like when the ads go too far into obnoxious territory. So before all this, I used Adblock Plus with its "acceptable ads policy" to let through unobtrusive banner ads but block prerolls, large graphics, and interstitial ads.
Unfortunately, ABP didn’t adapt to YouTube’s changes quickly enough, so I switched to uBlock Origin. Now I don’t even see unobtrusive ads. Google shot themselves in the foot over this one.
The explanation feels very much like a "just so" story to me, as much as I want to believe it.