this is a port of an infamous payload from a piece of malware/trollware called Resonate made for danooct1's viewer-made malware series years ago.
this is a systemd user service that, on February 16th of any year, loops an MP3 of Spongebob Stepping on the Beach layered on top of the Super Mario Bros. 3 overworld music. It must be enabled as a user service.
This is trollware.