Like Acme::BadExample this module is a sample pathological case. It points out a fundamental flaw/axiom in the CPANTS Kwalitee system as currently implemented.
Kwalitee != Quality.
It also serves as a negative benchmark for how well the Kwalitee system is mirroring actual Quality. If a low-Quality module like this gets a high-Kwalitee rating something is wrong. If it gets a low-Kwalitee rating, something is right.
Point is, this module serves a small, sharp purpose like a good module should. And its in the Acme namespace so nobody's supposed to take it seriously.