This sentence is a metaphor, which means to enjoy the most important part first, and then enjoy other parts, describing a process of enjoyment.

"Eat the head first" can be understood as enjoying the best part first, which usually refers to the head of a certain delicacy, such as duck head. "Enjoy the meat later" means to enjoy other parts next, such as duck meat. This sentence describes a process and way of enjoying food. It means that enjoying food should start from the best part and then enjoy other parts. This describes the deliciousness and enjoyment of this food.