It’s an exclamation point on the most exciting play of the sport. You’re not directly taunting an opposing player all you’re doing is highlighting an exciting play you made. Just heard the Toyota Center get the loudest it has been all night while up 20 against the defending champs and a whistle takes the air out of the whole arena.
Although there’s definitely a celebration element, I feel like these guys are also just protecting their landings by waiting for things to clear out/ slow down