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Why not both? In-universe, Spidey is mocking himself. Out-of-universe, Sony is poking fun at Marvel.
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Both, and also a Mythology Gag
It's most likely unintentional Hilarious in Hindsight.
I'm just a dumbass who loves LOONA.
^Nope
Its definitely an intentional thing, for one- they're overtly referencing the failed Marvel restaurants along with numerous other infamous events in both Marvel's and Spiderman's history.
The restaurants also came and went over 20 years before the movie. It could only be hilarious in hindsight if the movie predated the restaurants.
Edited by Scorpion451
Back in 1996, Marvel Comics fell into bankruptcy (yes, no kidding, google it if you don't believe it). One of the things they did to try to get more money was "Marvel Mania", a themed restaurant. It lasted for less than a year.
And nowadays we have Spider-Man: Into the Spider-Verse, with a broke Peter B. Parker, who narrates his life story. He mentions that he made "some dicey money choices" and then warns "Don't invest in a spider-themed restaurant!". Is this Self-Deprecation (as it is a Marvel character making fun of one of Marvel's lowest point IRL) or Biting-the-Hand Humor (as it is a film from Sony, making fun of the RL Marvel Comics)?