I find this opening funny
If you were to play the "devil's advocate", could you justify this opening (Latvian Gamit)?

Awhile ago, Kosten wrote The Latvian Gambit Lives!.
https://web.archive.org/web/20140627060512/http://www.chesscafe.com/text/hansen30.pdf
Nunn commented on the book in Secrets of Practical Chess (2nd Ed.).
https://web.archive.org/web/20140708094733/http://www.chesscafe.com/text/secprac.txt
https://web.archive.org/web/20140708110907/http://www.chesscafe.com/text/review580.pdf
So this opening is called the Latvian Gambit. Can you find ANY justification for it? Is it immediately terrible move?