Howard & Nester was a comic staple of Nintendo Power for much of the magazine's run, but there'd always been one storyline kept out of the public eye. Until today. This issue was never intended to run in the magazine; instead, it was specially made and given to former Nintendo of America icon Howard Phillips upon his departure from the company in 1991.
Hence the "shit" you can see there. Actually, hence the entire tone, since it's a collection of in-jokes and fond memories.
This strip is actually based loosely on reality. The track mentioned was a real place, which Phillips would visit while in Tokyo, while "I Challenge YOU!" was the cry Nintendo Power and Nintendo staffers would shout while racing.
The panels below are just the first part. Phillips will be releasing the rest of the comic over the next few days on his Facebook page.