This is not a tadpole opening when playing chess. This is the opening of the Bong-Cloud, a kind of joke meant to give opponents a chance to win. 1. e4 e5 2. Ke2.
Someone plays it because he thinks he is much stronger than his opponent. That may be what GM Hikaru Nakamura had in mind when he faced his junior GM Jeffery Xiong in the last round of the 2020 Saint Louis Chess Club Blitz online tournament early this morning.
Nakamura is one of the chess players who play this opening from time to time. There are several YouTube videos showing it. However Jeffery was unable to punish his opponent. Even tend to look confused how to deal with it. The following is the party note.
GM Hikaru Nakamura (2900) – GM Jeffery Xiong (2724)

- e4 e5 2. Ke2 Nf6 3. d3 d5 4. Nd2 Nc6 5. c3 b6