Nipples are just a part of the human body and every part of the human body can need care, even the "useless" ones (since a man's nipples are not really functional) can require care. Dry skin, irritation, well anything can happen to a man's nipples.... And yeah, some of those things did actually happen a few times to my own (I'm a man), although it was a rarity.
A man's nipples are actually the same as a woman's nipples only not fully developed, so a woman's nipples are bound to be more vulnerable, but that doesn't mean the same things can't happen to a man's. A lot of people don't even know that men can even get breast cancer.... Now men with breast cancer are rare, but it DOES happen....
But long story short, any part of the body can require extra care... No exceptions... The cream above looks to me nevertheless as a cheap way to get money out of our pockets, since I admit a man's nipples needing any sort of cream doesn't happen very often, and if they do any kind of care cream would do (I use the standard NIVEA cream for basically anything on my body if I need it, most particularly my hands, and that stuff covers everything the cream in the meme could ever cover).