Hmmmmm... I'm pretty sure this is just footage from his movie, 'The True Detectives.'
Matthew McConaughey is 45 years old today, which means that he was probably about 8 when Star Wars first hit theaters in 1977, and 11 when The Empire Strikes Back followed it up three years later.
So, assuming he's human—and I think that's a moderately safe assumption—this clever fan edit is probably pretty close to his actual reaction to the new Star Wars: The Force Awakens trailer. I mean, it's a spot-on recreation of mine.