Haha, I think it's from Remedy game studios, the "biggest" game studio in Finland and they sent Larian a award for their own pick for GOTY.
The joke goes a few layers deep. It's a nod to Finnish sauna tradition by sending them a sauna ladle. (used to throw the water at the hot stones)
Secondary, it seems to be comically large.
Thirdly an the note says, Remedy's own game was competing for GOTY and got beaten by BG3. Seems like a self-deprecating/humble joke in that regard.
Fourthly, it's laughably low-effort, like a practical joke.
Edit: Read the letter more closely and it addresses the object as "Sauna scoop", which is correcter term for it anyway.
I can read only one word somewhat from the sid. of the scoop which reads KOSKELA. It's a Finnish last name. Don't know why it's there.