According to Estrin and Glazkov, this slightly eccentric move was originally the idea of the Hungarian player Breyer, who is perhaps better known for his solid defence in the Closed Ruy Lopez, and for his slightly controversial aphorism „after 1.e4, White’s game is in its last throes!“. I would think his saying is more accurate when applied to 3.Qf3.
John Emms („Play the Open Games as Black“) ist von Breyers Einfall im Königsgambit nicht besonders überzeugt. Ich mag den britischen Humor.