A police officer recently got scared by a falling acorn thinking it was a gunshot. He then mag dumped dozens of rounds into his own squad car thinking it was the man he had in custody (handcuffed, searched for weapons already, and trapped inside).
Luckily he struck with police precision. Meaning he missed every single shot and the guy was unharmed physically. Now he quit his job due to public ridicule.
This meme jokes by extending the conspiracy theories around Taylor swift to include dropping the acorn.
Ok this sounds like he knows exactly what he was doing. He knew that he could get away with it when he's claiming to be shot at. Like the southpark episode where they hunt bears and shout "he is coming right at you!" so they can legally shoot them.
The context is that just recently Taylor Swift sent a cease and desist to the twitter account tracking her and other celebrity private jet usage because she is embarassingly bad about using it for tiny flights.
The other side of it is the story about the cop in Florida who unloaded his pistol into his police cruiser while someone was inside because he mistook an acorn hitting the roof of the car for a muffled gunshot. He fired his whole clip into the car and yelled 'I'm hit' which also got his partner to shoot their clip into the cruiser.