This factualizes anything you say. This is often used in an argument between friends when one knows they have lost the argument to make them
automatically win. It is commonly used by a poor sport or sore loser to gain an upper hand.
It's mainly used as an
inside joke/game between friends who
understand the meaning of the phrase and who are willing to abide by it to continue the joke.
In a sense it is as the jedi mind trick.