No, it's an acknowledgement that modeling reality 100% accurately is impossible. So we simplify the problem to get as close as an answer as we can realistically get without wasting time/resources on irrelevant data. The shape of a cow and the air pressure is pretty much irrelevant when it comes to modeling milk production. So, you can leave it out of your calculations and still do a pretty good simulation with fairly accurate predictions. But we recognize the absurdity of the situation and joke about it, because it is kinda funny.