I think it's The Whale by Roger McGuinn and it may well have been on the album Cardiff Rose but I'm not sure. I know I have a copy of it somewhere here
It literally translates to 'company name' of Mexico, of limited responsibility society of variable capital. It means it is a limited liability company.
Des Des is short for the youtuber's name Destery, Destery Moore to be in fact! he calls him self Capn Des Des. you know, because Destery starts with Des DEStery DESDES! haha yeah thats what desdes...