It’s an intentional word meme, sometimes inducing damn. Similar one is RIP in peace or RIP in pieces. Most writing it know it’s wrong, but do it on purpose.

Probably stemming from that time we were all talking about how VIN number, PIN number, ATM machine etc were all wrong because RAS syndrome, another joke name but coined for the syndrome in now.

There are also recursive acronyms, often intentionally humorous, like WINE meaning ‘WINE Is Not an Emulator’ and EINE ‘EINE Is Not Emacs’.