From the help of this /Cringe post this was an actual user (BigJB21) who commented in a way (and on things) that many people found Cringey. While the account that made said post notable has been deactivated since at least Jun 2016, Archive.org shows that they had favorited and many diaper fetish images, and presumably commented on them as well (not linking to archived version because of obvious reasons, but it's not hard to find.)
The image of his face (sometimes replaced with other things) along with the style of the DA comment has seen quite a bit of usage. Frequently it is used in combination with a picture where a person is committing suicide or is being killed, though there are some where it's more positive, or just bizarre.
Since the "god i wish that were me" bit and the image it's reacting to are generally merged together, it's a little difficult to find examples, but some are on the site:
Question is mostly, uh, how much should we focus on BigJB21 and the context of the origin? The origin strikes me as being at lest sorta similar to Closing the Curtains. Since I doubt the origin of the spread of this as a meme can be tracked down, It's hard to know what site it became a meme on. If anyone could give stuff between when the comment was first posted on DA and now in terms of origin, that would be great. While you could say it's DA, It really doesn't have much presence there from what I can tell. I'm hesitant to call it Diaper fetish related (other than mentioning it in origin) because most of the people using the meme (from what I've seen) don't use it in that context at all.