From Spyborgs’ ESRB rating page on ESRB.com.
… An unlockable video features a cartoon parody of a Saturday morning commercial in which two fish sing about their plumbing services (e.g., “…if it’s reeking something savage ’cause you’ve eaten too much cabbage…”). The sounds of flatulence and the discharge of excrement can be heard as the camera pans out to the image of an unuseable toilet.
Spyborgs! Buy two!
I’m surprised they didn’t rate it higher. The ESRB can easily get stuck on the most insignificant details.