The Iraqi reload is an AK reloading technique for AKs in poor condition where you can’t remove the magazine with just your support hand so you push out with the next mag while keeping the bolt back with your firing hand to prevent it from pressing one the magazine. This here is a joke, just done for fun.
Most probably just Iraqi soldiers and then adopted by other armies since they fought battles with this platform from way back. Doing this from my POV instantly chambers the first round from the mag on releasing the bolt, saving time compared to inserting a fresh mag and then doing a full chambering action