Okay, so first of all this is an excellent joke. But it's not that great of an analogy.
This quote chooses one of many FP syntaxes. It's cherry picking. It uses "a = b where c = d." That's equivalent to "let c = d in a = b." Let will allow you to write things like:
let
cake_ingredients = [butter, white sugar, sugar]
batter = cream(ingredients=cake_ingredients,
dish=large_bowl,
condition=LIGHT_AND_FLUFFY)
prepped_pans = pans_full_of(batter)
oven = preheat(your_over, 175 C)
cake = bake(cake, 30 minutes)
in
dessert_tonight = cooled(cake)
This isn't where FP and imperative are different.
What's really different is that the let statement doesn't define execution order. That's not so relevant to this part of the mental modeling though.
I think it's great that I can choose between "let ... in ..." or "... where ...". In real life, for a complex bit of language, I happen to often like putting the main point at the top (like a thesis statement), then progressively giving more details. Mix and match however's clear.