This is such a tedious concept I'm astonished anyone would bother entertaining it for more than precisely no seconds whatsoever. It's not only pointless - a fairytale that has no proof-test and therefore fails Popper's requirement for falsifiability - but it's also just another meaningless regression. Oh my goodness! We're in a simulation! So... who created the simulation? Are they also in a simulation? If so, who created that? And so on and so on, just like the boring god myths people used to babble tediously on about. There is no point in creating this afternoon's pseudo-modern version of the "ancestors of the gods" problem that the Greeks faced ("OK, guys, we can invent ancestors for our gods! Hooray! Oh, shit, wait, where did the ancestors come from...?").

It's apparently beguiling to disappear up one's own fundament, but I doubt very much that enlightenment therein is to be found.