According to one of the replies:
It’s padding and there are no officer smartbombs involved. zkill sees you have an officer mod fit and assumes all your abyssals are rolled officers when really they are probably bricked t2 at best.
Some people are desperately into killboard padding. Maybe they feel the need to compensate for something. 
Scratch the “maybe”. These people are unhinged, perfect fit for the game’s population. And Squizz is their enabler by allowing these dumb values to exist while at the same time wrecking his page into unusability. Typical Squizz things.
It looks like people are making fun of the latest zkillboard change, a change which made some questionable assumptions to estimate abyssal module value that people now exploit for these ridiculous loss values.
I hope Squizz is planning a revert because this is silly and useless.
A perfect solution would be anyone who exploited the situation would get their killboards permanently erased and marked as 100% snuggly. 
Padded stuff does not get included in total ships destroyed or lost, or in the corresponding ISK amounts.