This card's artwork is a spoof of how large the emperor penguin is compared to other species of penguins.
However, the larger penguin more closely resembles a Rockhopper penguin than an Emperor penguin, which the two smaller penguins in this monster's artwork more closely resemble.
The Japanese name of "Nopenguin" is a pun based on this card's Japanese name. 皇帝ペンギン ("emperor penguin") in this card's name contains 皇帝, which is a homophone of 肯定, "affirmation." 否定 in the name of "Nopenguin" means the opposite, "denial."