It is just an old tip issued at gov1 stage but not executed because opengov. I think that's the all info. It just a reward of contribution for substrate code.
A tip for a Substrate PR (Pull Request) is a reward for contributing to the Substrate code.
The tip was issued during the "gov1" stage but was not executed due to the transition to "opengov."
You can find more information about the tip on the Polkadot.js apps treasury tips page.
The specific PR is linked on GitHub.
The tip details are also available on Polkassembly.
The tip is related to a code contribution for the Substrate project.
The tip was not executed because of changes in governance.