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S.O.B. stands for "son of a bitch," an insult dating back to Shakespeare's time.
"A knave; a rascal; an eater of broken meats; a
base, proud, shallow, beggarly, three-suited,
hundred-pound, filthy, worsted-stocking knave; a
lily-livered, action-taking knave, a whoreson,
glass-gazing, super-serviceable finical rogue;
one-trunk-inheriting slave; one that wouldst be a
bawd, in way of good service, and art nothing but
the composition of a knave, beggar, coward, pandar,
and the son and heir of a mongrel bitch: one whom I
will beat into clamorous whining, if thou deniest
the least syllable of thy addition."
--King Lear, Act II Scene ii.