What your opponent said is roughly "I can't believe I lost to a weak(er) player again, you got lucky". Basically being a bit of a sore loser.
About the position, 22...Qxe5 seems right. White's problems are the Queen trade (I don't like it, as although white seems more active, the knight and rook don't have much to do. It's a slow death, so maybe it's more logical.), the hanging knight on e2, the hanging pawn on b2, and generally being a piece down.
Personally, I would reject the Queen trade. Qb6 is an interesting trap, though black is still better if it is defended properly. Here's a short line, though I'm not that good, so I don't know if this is sound or if something could have been done better.
Well, first of all, this is my first attempt at replicating a game. I was unable to figure out how to attach all of the moves that got us to this point. However it is Black's move here and white resigned. My next thought was to capture QxE5. However he resigned. I understand the resign, but then he said the following. Being new here I was hoping someone could tell me what it meant.
"speedyexchange2003: unreal, another loss to a low cal, count your blessings"
We had not even said hello. After I capture E5 pawn I can understand the frustration / resign. Possibly he had counter play w/out needing resign. I thought I had lost the game earlier. Thoughts on his comment and the position please.