I wholeheartedly love this short. The comedy is quite funny and the voice acting and sound effects add a nice touch.
It is obviously mixed in with a fistful of irony which some may misinterpret and therefore find the short "bad" and "low effort".
The plot gets you deeply invested and when the final act commences you can do nothing but watch as your jaw drops at the incredible line delivery of the voice actor.
The way the comedy mixes in with the art is something only a man of enlightenment can conjure up in this way.
Truly, it is the peak of 2006 anime unsurpassed by any of the year.
In other words: it's completely worth the 2 minutes 27 seconds spent watching it for sure.
10/10