"Soramimizuku" is a combination of soramimi (空耳, "mishearing") and mimizuku (木菟, "horned owl").
"Who-Me" is based on the phrase "Who, me?", which is asked when one isn't sure on if they're currently being addressed.
His Wibble Wobble name, "To-What-To-Who," is a corruption of the sentences "To what?" and "To who?" which usually emulates being nosey. It can also be a joke on an owl's call like "Who" or "Twit Twoo" (pronounced Tawit Tawoo).
"Odomal" is a combination of "odo" (an old way of saying "I hear") and male (badly).
"Mochueloqué" is a combination of "mochuelo" (owl) and "qué" (what?).
Quotes
Receiving food (favorite):"Tasty twoo!"
Receiving food (normal):"Twit twoo..."
Loafing:"Twit twoo..."
Trivia
Who-Me's Japanese Soultimate Move name is a reference to Soramimi Hour (空耳アワー), a late-night variety show that runs on TV Asahi.
Who-Me does not have a real life medal counterpart.
Despite there being Who-Me's name in Too-Much-To-Take's Medallium entry, he did not appear in the English version of Yo-kai Watch: Wibble Wobble.
Who-Me's "random" nicknames in Yo-kai Watch 3 are: Dirk, Noel, Sora and Gerald.