The BrewDog guys in Aberdeen only made the stuff to annoy the EU regulators, who were aghast at the craft brewer's previous high-octane brew (Tokyo Stout), which was only around 17% ABV. That one sounds more enjoyable, but it seriously crossed some lines of propriety in the UK. Who knows, maybe the single-malt distillers were worried at the trend.
Sounds like the name of a heavy metal band....”Tactical Nuclear Penguin”. :)