CAS is based on the planning, attention-arousal, simultaneous and successive (PASS) cognitive processing theory (or the PASS Theory of Intelligence), a modern theory within the information-processing framework (Das, Naglieri & Kirby, 1994).
Tribute definition, a gift, testimonial, compliment, or the like, given as due or in acknowledgment of gratitude or esteem. See more.
As the other answer has described, this is sarcasm, but it doesn't really explain the meaning. First, eulogy has two meanings, it also means a praise about a person recently deceased (an obituary is only a notice of death, with a short biography and maybe facts about their life while a eulogy is a tribute to the late person). But it can also mean a tribute to people still living. So: Somebody only really gets such praise in two cases. First, if they are wealthy and powerful. In this case, the eulogy is implied to be mendaciously flattering in order to gain favor from the important person.