Just like in the joke video, the record plays Jarabe Tapatío (Mexican Hat Dance). While the sound quality is less than ideal, you can still make out the tune, which is pretty impressive considering it was etched onto food.
You can find the instructions to make your own using uncooked flour tortillas, a computer, and a laser cutter here. The record is technically edible, but probably not very tasty after the laser has done its job.
This is not the first unusual record medium we've seen: Swedish band Shout Out Louds once released a kit to create their record out of ice.