I'm trying to understand this picture but all I can come up with is that they both end with ko(子) which means child. Miko is spelled with kami(神) and ko(子) so a literal translation would be "god's child". While a literal translation of mentaiko would be "pollock's child". So if kami-sama was a fish then this would be a Miko.

I was thinking that they just wanted to draw Toyo wrapped in a burrito.