Penrose steps in this mathematical joke relevant?

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The above picture represents a mathematical meme or joke posted on my timeline to be explained in one sentence, which according to me can be summarised in one sentence as "No matter in which direction Mr. D.D.X moves, as soon as he reaches any corner, he will get stuck in an infinite loop that will keep bouncing him from corner to corner counterclockwise."

But I am not sure how to explain Penrose steps (Impossible stairs) in the picture? Why not just make it a plane square, and the joke still exists, no? Do the steps complicate the joke into something more that I explained above?