In my opinion, “Jewish atheist” Dr Irving Finkel created this "FAKE" tablet to make fun of the religion he despises.
From the article The tablet that altered the story of Noah's Ark:
" The story of Noah’s Ark has always captivated the minds of children. Many have walked animal miniatures two-by-two into toy boats, as they imagine the vessel that saved believers from 40 rainy days and nights of flood.
But it is a story that does not hold water with Dr Irving Finkel, the British Museum curator in charge of cuneiform inscriptions on tablets of clay from ancient Mesopotamia. Dr Finkel has decoded a 4,000-year-old terracotta-coloured tablet that purports to give the exact measurements of the Ark — long before the biblical account was written.
This “ark” is circular, like a coracle boat, takes up half a football pitch and is enclosed in a length of rope that would reach from London to Edinburgh. “It didn’t have to go in any direction, it just had to float and survive the flood,” he says pointing to the cuneiform marks, as if I was able to read the ancient language.
...Finkel, who describes himself as a “Jewish atheist”, says he does not believe the Ark existed, despite remains apparently being found at Mount Ararat in Turkey. He believes that the Judeans, taken to Babylon by King Nebuchadnezzar II, incorporated Babylonian mythology into the Torah, but gave the stories a new, moral dimension. ... "