When one adds a comment to a joke that exceeds the point of necessity and butchers the original comment that was found funny. The acronym directly stands for, "Over The Top".
John: Ohh dude I just pwn3d Andy with that kill in Halo!
Ralph: Hahaha yeah dude that was sick.
John: T-BAG!!!!
Ralph and Andy simutaneously: OTT.
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