The person is talking about twitter users being banned from the platform for making fun of Musk. This seems to be happening a lot.

Who was banned for "making fun of Musk"?

Well it seems like this article is talking about suspensions, not bans, and the language some of the suspended users used is confusing:

https://www.businessinsider.com/twitter-users-criticizing-mu...

But there was more notably a wave of people being permanently banned for changing their display name to Elon Musk, a previously accepted behavior on Twitter:

https://time.com/6229960/twitter-bans-accounts-elon-musk-imp...