The embedded metadata credits www.FesliyanStudios.com, the royalty-free music and sound effects library, so this moo almost certainly comes from its stock collection rather than a film or meme. The 'GSM' in the title likely refers to the audio encoding of the original file. Short single-moo clips like this circulate widely because they are clean, instantly recognisable and easy to drop into any edit. It has no single viral origin; instead it survives as a utility sound for farm content, children's videos, comedy sketches and meme edits.