It's mostly used as the "fuck the what?" option for sarcastic extreme confusion, or ironically by people trying to be witty. "For the Win" is the more prominent approach.
I've only ever heard it as 'For the Win', but I've used it frequently as 'Fuck the What'. It makes it endlessly entertaining to make someone who's celebrating a victory instead seem, in my head, to be dyslexic and confused.
Never heard of Fuck The What either. I'd say your friend needs to hang out with fewer 12-year-olds online. Or maybe fewer manual labourers, I've worked with both and I find both groups tend to add swear words where not needed.
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