It's Negativland's infamous "U2" single.
What should be noted is that Negativland belongs to a category of "anarchist" bands, which also includes the once more popular, "Chumbawumba."
Either you like "anarchist" music or you don't, but this was a bigger deal back in 1991 when industry censorship was the equivalent of "musical death." Nowadays, I believe you can even download the entire single from Negativland's official site, since they aren't charging anything for it. Technically, Universal could have a hissy fit like EMI did with DJ Danger Mouse's "Grey Album" fusion of Jay-Z and The Beatles and even try to kill the downloads, but they might not care enough to do that.
And those 3 people who own the single are sitting on something quite valuable (it's rather rare these days), so they really have nothing to complain about.
Melon