Reference to the video game Baba is You. I haven’t played it but it but you essentially reprogram aspects of the game by moving blocks around. From what I understand, to win you must move whatever block “is you” to whatever block “is win” the player made itself “is win” leaving nothing for “is you” heanse being “youless” a pun on this meme normally saying clueless.

it is a meme about Baba is You

edit: as described by wikipedia:

The game centers around the manipulation of “rules”—represented in the play area by movable tiles with words written on them—in order to allow the player character, usually the titular Baba, to reach a specified goal.

In each level, the player is presented with a one-screen puzzle consisting of various objects, characters, and movable word tiles. The player is given control of one or more characters or objects on the screen (most often, the player controls a character named Baba, a white sheep-like creature).

In the case of the meme, changing “Boye is You” to “Boye is Win” means that you (the player) is not represented in the game anymore, which also means you can’t win.