I agree with mayormorgan and Sands in that moving this guide to Off-topic would be a loss as despite it being satire - it just shows you the minimum amount of steps you need to actually make a tulpa - treating them like a person and talking to them. The satire is well-placed and most people would understand it's a joke - compared to a guide which could have similar 'harmful' assumptions which aren't obvious in their harm.
I would agree with Phi's initial post and leave it in guides as long as the [SATIRE] tag stays, otherwise, it would have to go to Off-topic which is a shame as it would become inaccessible to those which are not logged in or lack an account.
So Approved for guides if the tag remains, otherwise it should be moved to Off-topic (if only there was an Off-topic which was publicly accessible). Maybe a compromise would be to move it to Resources, but I'm not sure it qualifies.