Well, it depends how you look at it. While I'm not big into competitive, multiplayer strategy gaming, I do come from the world of MMORPGs, and there is a similar convention there. Using World of Warcraft because it's the largest and most recognized example, let's say I'm in a Battleground fighting against players of the enemy faction. I stumble across a very weak player, one who I can easily dispatch. If I throw out a "gg" before we even engage, it could be considered a sign of disrespect, as I'm immediately dismissing his value as an opponent. Basically, I'm saying "this fight is over before it has even begun." If someone were to do that to me in a Total War battle, after I spent time customizing and optimizing my army, studying strategies, trying to improve, etc., it would most definitely be offensive.
Let's put it in a Total War context, then. Say I'm in a tight-pitched battle, one that could go either way, but I slip and leave my general rather exposed. My opponent is positioned to kill my general, and he knows that once he does, my battered infantry units will break and the battle will effectively be his. It could be considered rude for him to say "gg" before he sends his troops in to slay my general; it shows some arrogance on his part based on the assumption that his men will be successful in killing my general. If, however, my leader was able to escape and I proceeded to thrash the rest of his forces, he'd be quite embarrassed for saying "gg" before the battle was determined. Just equate "gg" in that context to "You're done", "It's over", or "Go home." The same applies to "wp."
Well, that's how I understand it. Even I, who trudged through the droves of immature kids in WoW, can still get mad if someone says "gg" before it's clearly evident that he's won. If there's still a chance for me to win, I don't like him writing me off as a loser, so to speak. The real issue here is one of intent, and you should take into account what a person meant instead of only what he said.
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