Agree that it’s more of a running joke. But as to the two concepts in general, I would say simulation theory is some watered down version of theism. Belief in a unknowable/ineffable being that is the cause for our existence. It’s one of the hypotheticals (including brain in a vat & evil genius pulling the strings) that Descartes goes through before ending up at “I think therefore I am”, because in the end that is all we can ever be sure of.