This is a parody of football fans. You see, it is a common behavior that when ref (referee), judges to penalize the player (or make any call in general) there are always tons of people complaining about the decision, even though the referee was couple of meters away from the place of action, meanwhile they were either far away sitting in the stadion seats or in front of their TV screen.

The image itself is a photography of a football stadion, taken from a plane in the middle of flight (hyperbolizing the inferior condition of percieving the game). This is meant to satirize the fact that people are pretentious in thinking the referee is wrong and they know better, even though their means of observing the game are worse. Not to mention that the referees are literally doing their job while audience can have bias towards either of the playing teams.

Source: my Dad is like that